THE INDIAN STAMP ACT, 1899 
_____________ 
ARRANGEMENT OF SECTIONS 
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CHAPTER I 
PRELIMINARY 

SECTIONS 

1.  Short title, extent and commencement. 
2.  Definitions. 

CHAPTER II 
STAMP- DUTIES 

A.—Of the liability of instruments to Duty 

3.   Instruments chargeable with duty. 
3A.  [Repealed.]. 
4.  Several instruments used in single transaction of sale, mortgage or settlement. 
5.  Instruments relating to several distinct matters. 
6.  Instruments coming within several descriptions in Schedule I. 
7.  Policies of sea-insurance. 
8.  Bonds, debentures or other securities issued on loans under Act XI of 1879. 
8A. Securities dealt in depository not liable to stamp-duty. 
8B. Corporatisation and demutualisation schemes and related instruments not liable to duty. 
8C. Negotiable warehouse receipts not liable to stamp-duty. 
8D. Agreement or document for assignment of receivables not liable to stamp-duty. 
8E.  Conversion  of  a  branch  of  any  bank  into  a  wholly  owned  subsidiary  of  bank  or  transfer  of             

shareholding of a bank to a holding company of bank not liable to duty. 

8F.  Agreement  or  document  for  transfer  or  assignment  of  rights  or  interest  in  financial  assets  not 

liable to stamp-duty. 

8G. Strategic sale, disinvestment, etc., of immovable property by Government company not liable to 

stamp duty. 

9.  Power to reduce, remit or compound duties. 

AA.— Of the liability of instruments of transaction in stock exchanges and depositories to duty 

9A. Instruments chargeable with duty for transactions in stock exchanges and depositories. 
9B. Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories. 
B.—Of Stamps and the mode of using them 

10. Duties how to be paid. 
11.  Use of adhesive stamps. 
12.  Cancellation of adhesive stamps. 
13.  Instruments stamped with impressed stamps how to be written. 
14.  Only one instrument to be on same stamps. 
15.  Instrument written contrary to section 13 or 14 deemed unstamped. 
16.  Denoting duty. 

C. —Of the time of stamping Instruments 

17.  Instruments executed in India. 
18.  Instruments other than bills and notes executed out of India. 
19.  Bills and notes drawn out of India. 

D. —Of Valuations for Duty 

20.  Conversion of amount expressed in foreign currencies. 
21.  Stock and marketable securities how to be valued. 
22.  Effect of statement of rate of exchange or average price. 
23.  Instruments reserving interest. 
23A. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements. 

1 

 
SECTIONS 

24.  How transfer in consideration of debt, or subject to future payment, etc., to be charged. 
25.  Valuation in case of annuity, etc. 
26.  Stamp where value of subject-matter is indeterminate. 
27.  Facts affecting duty to be set forth in instrument. 
28.  Direction as to duty in case of certain conveyances. 

29. Duties by whom payable. 
30.  Obligation to give receipt in certain cases. 

E. —Duty by whom payable 

CHAPTER III 
ADJUDICATION AS TO STAMPS 

31. Adjudication as to proper stamp. 
32.  Certificate by Collector. 

CHAPTER IV 
INSTRUMENTS NOT DULY STAMPED 

33.  Examination and impounding of instruments. 
34. Special provision as to unstamped receipts. 
35. Instruments not duly stamped inadmissible in evidence, etc. 
36.  Admission of instrument where not to be questioned. 
37.  Admission of improperly stamped instruments. 
38.  Instruments impounded, how dealt with. 
39. Collector's power to refund penalty paid under section 38, sub-section (1). 
40. Collector's power to stamp instruments impounded. 
41. Instruments unduly stamped by accident. 
42.   Endorsement of instruments on which duty has been paid under section 35, 40 or 41. 
43.  Prosecution for offence against Stamp-law. 
44. Persons paying duty or penalty may recover same in certain cases. 
45. Power to Revenue-authority to refund penalty or excess duty in certain cases. 
46.  Non-liability for loss of instruments sent under section 38. 
47.  Power of payer to stamp billsand promissory notes received by him unstamped. 
48.  Recovery of duties and penalties. 

CHAPTER V 

ALLOWANCES FOR STAMPS IN CERTAIN CASES 

49. Allowance for spoiled stamps. 
50.  Application for relief under section 49 when to be made. 
51.  Allowance in case of printed forms no longer required by Corporations. 
52. Allowance for misused stamps. 
53. Allowance for spoiled or misused stamps how to be made. 
54. Allowance for stamps not required for use. 
54A. Allowances for stamps in denominations of annas. 
54B. Allowances for Refugee Relief stamps. 
55.  Allowance on renewal of certain debentures. 

CHAPTER VI 
REFERENCE AND REVISION 

56.  Control of, and statement of case to, Chief Controlling Revenue-authority. 

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SECTIONS 

57. Statement of case by Chief-Controlling Revenue-authority to High Court. 

58. Power of High Court to call for further particulars as to case stated. 

59. Procedure in disposing of case stated. 

60. Statement of case by other Courts to High Court. 

61. Revision of certain decisions of Courts regarding the sufficiency of stamps. 

CHAPTER VII 

CRIMINAL OFFENCES AND PROCEDURE 

62. Penalty for executing, etc., instrument not duly stamped. 

62A. Penalty for failure to comply with provisions of section 9A. 

63. Penalty for failure to cancel adhesive stamp. 

64. Penalty for omission to comply with provisions of section 27. 

65. Penalty for refusal to give receipt, and for devices to evade duty on receipts. 

66. Penalty for not making out policy or making one not duly stamped. 
67. Penalty for not drawing full number of bills or marine policies purporting to be in sets. 

68. Penalty for post-dating bills, and for other devices to defraud the revenue. 

69. Penalty for breach of rule relating to sale of stamps and for unauthorised sale. 

70. Institution and conduct of prosecutions. 

71. Jurisdiction of Magistrates. 

72. Place of trial. 

CHAPTER VIII 

SUPPLEMENTAL PROVISIONS 

73. Books, etc., to be open to inspection. 

73A. Power of Central Government to make rules. 

73B. Power to issue directions and to authorise certain authorities to issue instructions, etc. 

74. Powers to make rules relating to sale of stamps. 

75. Powers to make rules generally to carry out Act. 

76. Publication of rules. 

76A. Delegation of certain powers. 
77. Saving as to court-fees.  

77A. Saving as to certain stamps. 

78. Act to be translated, and sold cheaply. 

79. [Repealed.]. 

SCHEDULE I.––STAMP-DUTY ON INSTRUMENTS. 

SCHEDULE II. ––[Repealed.]. 

3 

 
 
 
 
 
THE INDIAN STAMP ACT, 1899 

ACT NO. 2 OF 18991 

An Act to Consolidate and amend the law relating to Stamps. 

WHEREAS it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as 

follows:— 

[27th January, 1899.] 

CHAPTER I 

PRELIMINARY 

1. Short title, extent and commencement.—(1) This Act may be called the Indian Stamp Act, 1899. 

2[(2) It extends to the whole of India 3***: 

Provided that it shall not apply to 4[the territories which, immediately before the 1st November, 1956, 
were  comprised  in  Part  B  States]  (excluding  the  State  of  Jammu  and  Kashmir)except  to  the  extent  to 
which  the  provisions  of  this  Act  relate  to  rates  of  stamp-duty  in  respect  of  the  documents  specified  in 
Entry 91 of List I in the Seventh Schedule to the Constitution]. 

(3) It shall come into force on the first day of July, 1899. 

2.  Definitions.—In this Act, unless there is something repugnant in the subject or context,— 

5[(1) Allotment list.—“allotment list” means a list containing details of allotment of the securities 
intimated  by  the  issuer to the  depository  under  sub-section (2)  of section  8 of the  Depositories  Act, 
1996 (22 of 1996); 

(1A) “banker” includes a bank and any person acting as a banker;] 

(2) Bill  of  exchange.—“bill of exchange” means a bill of exchange as defined by the Negotiable 
Instruments Act, 1881, (26 of 1881), and includes also a hundi, and any other document entitling or 
purporting to entitle any person, whether named therein or not, to payment by any other person of, or 
to draw upon any other person for, any sum of money; 

(3) Bill of exchange payable on demand. —“bill of exchange payable on demand” includes— 

(a) an order for the payment of any sum of money by a bill of exchange or promissory note, or 
for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or 
for  the  payment  of  any  sum  of  money  out  of  any  particular  fund  which  may  or  may  not  be 
available, or upon any condition or contingency which may or may not be performed or happen; 

(b)  an  order  for  the  payment  of  any  sum  of  money  weekly,  monthly  or  at  any  other  stated 

period; and 

1.  For Report of the Select Committee, see Gazette of India, 1898. Pt. -V, p. 231: and for Proceedings in Council, see 1898, Pt. VI, pp. 10 and 278; and Gazette of 

India, 1899, Pt. VI, p 5. 

This Act has been partially extended to Berar Laws Act, 1941 (4 of 1941) and has been declared to be in force in the SonthalParganas by the SonthalParganas 
Settlement Regulation (3 of 1872), s. 3, as amended by Reg. 3 of 1899, s. 3; in the Angul District by the Angul Laws Regulation, 1936 (5 of 1936), s. 3 and Sch; 
and in PanthPiploda by the PanthPiploda Laws Regulation, 1929 (1 of 1929), s. 2. 

Under  s.  3(a)  of  the  Scheduled  Districts  Act,  1874  (14  of  1874)  the  Act  has  been  decl ared  to  be  in  force  in  the  Scheduled  Districts  of  Ganjam, 
Vizagapatam  and  East Godavary,  see Notification  No.  121, dated  25th  April, 1927,  Fort St. George  Gazette,  1927,  Pt.  I,  p.  684.  It  has also  been 
extended under ss. 5 and 5A of the same Act, with certain  modifications to the districts of the Khasi and Jaintia Hills, the Garo Hills, the Lushai 
Hills and the Naga Hills and the North Kachar sub -division of the Kachar district, the Mikir Hill Tracts in the Sibsagar and Nowgong districts and 
the Lakhimpur Frontier Tract, see Notification No. 1541.- F(a), dated 10th April; 1930. Assam Gazette 1930.Pt. ii, p. 700. 
Extended  to  Dadra  and  Nagar  Haveli  by  Reg.  6  of  1963,  s.  2  and  Sch.  1:  to  Goa,  Daman  and  Diu  by  Reg.  11  of  1963,  s.  3  and  to  Laccadive,  Minicoy  and 
Amindivi Islands by Reg. 8 of 1965, s. 3 and Schedule. 

2. Subs. by Act 43 of 1955, s.  3, for sub-section (2) (w.e.f. 1-4-1956). 
3. The words “except the State of Jammu and Kashmir” omitted by Act 34 of 2019, s. 95 and the Fifth Schedule (w.e.f. 31-10- 2019). 
4. Subs. by the A.O. (No. 2) 1956, for “Part B States”. 
5. Subs. by Act 7 of 2019, s. 12, for clause (1) (w.e.f. 1-7-2020).[Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

4 

                                                           
(c) a letter of credit, that is to say, any instrument by which one person authorises another to 

give credit to the person in whose favour it is drawn; 

(4) Bill  of  lading.— “bill of  lading”  includes a  “through  bill of lading”,  but  does  not  include  a 

mate's receipt: 

(5) Bond. — “bond” includes— 

(a) any instrument whereby a person obliges himself to pay money to another, on condition that 
the obligation shall be void if a specified act is performed, or is not performed, as the case may be; 

(b) any instrument attested by a witness and not payable to order or bearer, whereby a person 

obliges himself to pay money to another; and 

(c)  any  instrument  so  attested,  whereby  a  person  obliges  himself  to  deliver  grain  or  other 

agricultural produce to another; 

1[but does not include a debenture;] 

(6) Chargeable.—“chargeable” means, as applied to an instrument executed or first executed after 
the  commencement  of  this  Act,  chargeable  under  this  Act,  and,  as  applied  to  any  other  instrument, 
chargeable  under  the  law  in  force  in 2[India]  when  such  instrument  was  executed  or,  where  several 
persons executed the instrument at different times, first executed; 

(7) Cheque.—“cheque” means a bill of exchange drawn on a specified banker and not expressed to 

be payable otherwise than on demand; 

3[(7A) “clearance list” means a list of transactions of sale and purchase relating to contracts traded 
on  the  stock  exchanges  submitted  to  a  clearing  corporation  in  accordance  with  the  law  for  the  time 
being in force in this behalf; 

(7B) “clearing corporation” means an entity established to undertake the activity of clearing and 
settlement  of  transactions  in  securities  or  other  instruments  and  includes  a  clearing  house  of  a 
recognised stock exchange;] 

4* 

             * 

          *  

               * 

                       *    

          * 

(9) Collector.—“Collector” —  

(a)  means,  within  the  limits  of  the  towns  of  Calcutta,  Madras  and  Bombay,  the  Collector  of 
Calcutta, Madras and Bombay, respectively, and, without those limits, the Collector of a district; 
and 

(b) includes a Deputy Commissioner and any officer whom 5[the 6[State Government]] may, by 

notification in the Official Gazette, appoint in this behalf; 

(10) Conveyance. — “conveyance” includes a conveyance on sale and every instrument by which 
property,  whether  moveable  or  immovable,  is  transferred  inter  vivos  and  which  is  not  otherwise 
specifically provided for by schedule I; 

1. Added by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
2. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956). 
3. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
4. Clause (8) omitted by the A.O. 1937. 
5. Subs. by the A.O. 1937, for “the L.G.”. 
6. Subs. by the A.O. 1950, for “collecting Government”. 

5 

 
                                                           
1[(10A) debenturte.––“debenture” includes–– 

(i) debenture stock, bonds or any other instrument of a company evidencing a debt, whether 

constituting a charge on the assets of the company or not; 

(ii) bonds in the nature of debenture issued by any incorporated company or body corporate; 

(iii)  certificate  of  deposit,  commercial  usance  bill,  commercial  paper  and  such  other  debt 
instrument of original or initial maturity upto one year as the Reserve Bank of India may specify 
from time to time; 

(iv) securitised debt instruments; and 

(v) any other debt instruments specified by the Securities and Exchange Board of India from 

time to time; 

(10B) “depository” includes–– 

(a)  a  depository  as  defined  in  clause  (e)  of  sub-section  (1)  of section  2  of  the  Depositories 

Act, 1996 (22 of 1996); and 

(b)  any  other  entity  declared  by  the  Central  Government,  by  notification  in  the  Official 

Gazette, to be a depository for the purposes of this Act;] 

(11)  Duly  stamped.  —“duly  stamped”,  as  applied  to  an  instrument,  means  that  the  instrument 
bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been 
affixed or used in accordance with the law for the time being in force in 2[India]: 

(12) Executed and execution. — “executed” and “execution” used with reference to instruments, 
mean  “signed”  and  “signature”  1[and includes attribution of  electronic  record  within  the  meaning  of 
section 11 of the Information Technology Act, 2000 (21 of 2000);] 

3* 

* 

* 

* 

* 

(13) Impressed stamp. — “impressed stamp” includes— 

(a) labels affixed and impressed by the proper officer; and 

(b) stamps embossed or engraved on stamped paper; 

4[(13A) India. — “India” means the territory of India excluding the State of Jammu and Kashmir;] 

5[(14) “instrument” includes— 

(a) every  document,  by  which any  right  or liability  is,  or purports to  be,  created,  transferred, 

limited, extended, extinguished or recorded; 

(b)  a  document,  electronic  or  otherwise,  created  for  a  transaction  in  a  stock  exchange  or 
depository  by  which  any  right  or  liability  is,  or  purports  to  be,  created,  transferred,  limited, 
extended, extinguished or recorded; and 

(c) any other document mentioned in Schedule I, 

but  does  not  include  such  instruments  as    may  be  specified  by  the  Government,  by  notification  in  the 
Official Gazette.] 

(15)  Instrument  of  partition.—  “instrument  of  partition”  means  any  instrument  where  by            

co-owners  of  any  property  divide  or  agree  to  divide  such  property  in  severalty,  and  includes  also  a 

1. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
2. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956). 
3. Clause (12A) omitted by the A.O. 1950. Earlier ins. by the A.O. 1937. 
4. Ins. by Act 43 of 1955, s. 4 (w.e.f. 1-4-1956). 
5. Subs. by Act 7 of 2019, s. 12, for clause (14) (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

6 

 
 
 
 
 
 
 
                                                           
final order for effecting a partition passed by any Revenue-authority or any Civil Court and an award 
by an arbitrator directing a partition; 

1[(15A) Issue. ––“issue” means any person making an issue of securities;] 

(16) Lease. — “lease” means a lease of immovable property, and includes also— 

(a) a patta; 

(b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, 

occupy, or pay or deliver rent for, immovable property; 

(c) any instrument by which tolls of any description are let; 

(d) any writing on an application for a lease intended to signify that the application is granted; 

2[(16A) Marketable security.— “marketable security” means a security capable of being traded in 

any stock exchange in India; 

(16B) Market value.—“market value”, in relation to an instrument through which— 

(a) any security is traded in a stock exchange, means the price at which it is so traded; 

(b) any security which is transferred through a depository but not traded in the stock exchange, 

means the price or the consideration mentioned in such instrument; 

(c) any security is dealt otherwise than in the stock exchange or depository, means the price or 

consideration mentioned in such instrument;] 

(17)  Mortgage-deed.—  “mortgage-deed”  includes  every  instrument  whereby,  for  the  purpose  of 
securing  money  advanced,  or  to  be  advanced,  by  way  of  loan,  or  an  existing  or  future  debt,  or  the 
performance  of  an  engagement,  one  person transfers,  or  creates, to,  or  in  favour  of, another,  a  right 
over or in respect of specified property; 

(18)  Paper.—“paper”  includes  vellum,  parchment  or  any  other  material  on  which  an  instrument 

may be written; 

(19) Policy of insurance.—“policy of insurance” includes— 

(a) any instrument by which one person, in consideration of a premium, engages to indemnify 

another against loss, damage or liability arising from an unknown or contingent event; 

(b) a life-policy, and any policy insuring any person against accident or sickness, and any other 

personal insurance; 3*** 

4* 

* 

* 

* 

* 

5[(19A) Policy of group insurance.—“policy of group insurance” means any instrument covering 
not less than fifty or such smaller number as the Central Government may approve, either generally or 
with reference to any particular case, by which an insurer, in consideration of a premium paid by an 
employer  or  by  an  employer  and  his  employees  jointly,  engages  to  cover,  with  or  without  medical 
examination and for the sole benefit of persons other than the employer, the lives of all the employees 
or  of  any  class  of  them,  determined  by  conditions  pertaining  to  the  employment,  for  amounts  of 
insurance based upon a plan which precludes individual selection:] 

(20) Policy of sea-insurance or sea-policy.—“Policy of sea-insurance” or “sea-policy”— 

(a)  means  any  insurance  made  upon  any  ship  or  vessel  (whether  for  marine  or  inland 
navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods, 
merchandise or property of any description whatever on board of any ship or vessel, or upon the 

1. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
2. Subs. by s. 12, ibid., for clause (16A)  (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
3. The word “and” omitted by Act 5 of 1906, s. 2.  
4. Clause (c) omitted by s. 2, ibid. 
5. Ins. by Act 43 of 1955, s. 4 (w.e.f. 1-4-1956). 

7 

 
 
 
 
 
 
 
                                                           
freight of, or any other interest which may be lawfully insured in, or relating to, any ship or vessel; 
and 

(b) includes any insurance of goods, merchandise or property for any transit which includes, not 
only  a  sea  risk  within  the  meaning  of  clause  (a),  but  also  any  other  risk  incidental  to  the  transit 
insured from the commencement of the transit to the ultimate destination covered by the insurance: 

Where  any  person,  in  consideration  of  any  sum  of  money  paid  or  to  be  paid  for  additional 
freight or otherwise, agrees to take upon himself any risk attending goods, merchandise or property 
of  any  description  whatever  while  on  board  of  any  ship  or  vessel,  or  engages  to  indemnify  the 
owner of any such goods, merchandise or property from any risk, loss or damage, such agreement 
or engagement shall be deemed to be a contract for sea-insurance; 

(21) Power-of-attorney.—“power-of-attorney” includes any instrument (not chargeable with a fee 
under the law relating to Court-fees for the time being in force) empowering a specified person to act 
for and in the name of the person executing it; 

(22) Promissory note.—“promissory note” means a promissory note as defined by the Negotiable 

Instruments Act, 1881 (XXVI of 1881); 

It  also  includes  a  note  promising  the  payment  of  any  sum  of  money  out  of  any  particular  fund 
which may or may not be available, or upon any condition or contingency which may or may not be 
performed or happen; 

(23) Receipt.—“receipt” includes any note, memorandum or writing— 

(a) where by any money, or any bill of exchange, cheque or promissory note is acknowledged to 

have been received, or 

(b) where by any other moveable property is acknowledged to have been received in satisfaction 

of a debt, or 

(c)  where  by  any  debt  or demand,  or  any  part  of  a debt  or  demand,  is  acknowledged  to  have 

been satisfied or discharged, or 

(d) which signifies or imports any such acknowledgment,  

and whether the same is or is not signed with the name of any person; 1*** 

2[(23A) Securities.—“securities” includes— 

(i)  securities  as  defined  in  clause  (h)  of  section  2  of  the  Securities  Contracts  (Regulation)  Act, 

1956 (42 of 1956); 

(ii) a “derivative” as defined in clause (a) of section 45U of the Reserve Bank of India Act, 1934 

(2 of 1934); 

(iii) a certificate of deposit, commercial usance bill, commercial paper, repo on corporate bonds 
and such other debt instrument of original or initial maturity upto one year as the Reserve Bank of 
India ma specify from time to time; and 

(iv)  any  other  instrument  declared  by  the  Central  Government,  by  notification  in  the  Official 

Gazette, to be securities for the purposes of this Act.] 

(24)  Settlement.—“settlement”  means  any  non-testamentary  disposition, in  writing,  of  moveable 

or immovable property made— 

(a) in consideration of marriage, 

1. The word “and” omitted by Act 18 of 1928, s. 2 and the First Schedule.   
2. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

8 

                                                           
(b) for the purpose of distributing property of the settler among his family or those for whom he 

desires to provide, or for the purpose of providing for some person dependent on him, or 

(c) for any religious or charitable purpose; 

and includes an agreement in writing to make such a disposition 1[and, where any such disposition has 
not been made in writing, any instrument recording, whether by way of declaration of trust or otherwise, 
the terms of any such disposition]; 2*** 

3[(25) Soldier. —“soldier” includes any person below the rank of non-commissioned officer who is 

enrolled under the 4Indian Army Act, 1911(8 of 1911).] 

5[(26)  Stamp.  —  “stamp”  means  any  mark,  seal  or  endorsement  by  any  agency  or  person  duly 
authorised by the State Government, and includes an adhesive or impressed stamp, for the purposes of 
duty chargeable under this Act.] 

6[(27) Stock exchange.—“stock exchange” includes— 

(i) a recognised stock exchange as defined in clause (f) of section 2 of the Securities Contracts 

(Regulation) Act, 1956 (42 of 1956); and 

(ii) such other platform for trading or reporting a deal in securities, as may be specified by the 

Central Government, by notification in the Official Gazette, for the purposes of this Act.] 

STATE AMENDMENT 

Assam 

Amendment of section 2 of Act II of 1892.—In section 2 of the principal Act, after clause (7), the 

following shall be inserted, namely:- 

 “(8) “Chief Controlling Revenue Authority” means the Superintendent of Stamps, Assam.” 

[Vide Assam Act 10 of 1968, s. 2] 

Himachal Pradesh 

Amendment  of  section  2.—  In  clause (10) of  section  2  of the  Indian  Stamp  Act,  1899,  hereinafter 
referred  to  as  the  said  Act,  for  the  colon  shall  be  substituted  a  comma,  followed  by  the  words  “or  by 
Schedule I-A as the case may be. 
[Vide Himachal Pradesh Act 4 of 1953, s. 2] 

Uttarakhand 

Amendment  of  section  2.—Indian  Stamp  (Uttarakhand  Amendment)  Bill,  2011  (as  passed  by  the 
Uttarakhand  Legislative  Assembly  on  dated  16  March,  2011)  clause  9  shall  be  substituted  as  follows; 
namely:- 

“Voting  or attempting to cote under any proxy not duly stamped shall for every such offence, be 

punishable with fine which may extend to ₹ five thousand.” 

[Vide Uttarakhand Act 20 of 2013, s. 2] 

Amendment of section 2.—In section 2 of the Indian Stamp Act, 1899 (hereinafter referred to as the 

principal Act),:- 

(a) For clause (14), the following clause shall be substituted; namely:- 
(14) “Instrument” instrument includes every document and record created or maintained in or 
by an electronic storage and retrieval device or media by which any right or liability is, or purports 
to be, created, transferred, limited, extended, extinguished or recorded; 

(b) After clause (14), the following clause shall be inserted, namely:-- 

1. Ins. by Act 15 of 1904, s. 2. 
2. The word “and”, omitted by the A.O. 1950. Earlier ins. by Act 18 of 1928, s. 2 and the First Schedule. 
3. Added by Act 18 of 1928, s. 2 and the First Schedule.,  
4. See Now the Army Act 1950 (46 of 1950). 
5. Ins. by Act 23 of 2004, s. 117. 
6. Ins. by Act 7 of 2019, s. 12 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

9 

                                                           
(14-A)  “Instrument  of  Gift”  Instrument  of  gift  includes  an  instrument  whether  by  way  of 

declaration or otherwise, for making or accepting an oral gift; 

(c) After clause (22), the following clause shall be inserted namely:- 

(22-A)  "Public  Officer"  Public  Officer  means  a  Public  Officer  as  defined  in  clause  (17)  of 
section 2 of the  Code  of  Civil  Procedure, 1908  and  includes  every  officer  working  in  connection 
with the affairs of any of the following of the organizations, namely:- 

(a) Any statutory body or authority Constituted under any Uttarakhand State Act; 

(b)  A  "Financing  Bank"  or  "Central  Bank"  as  defined  in  clause  (L)  of  section  2  of  the 

Uttarakhand Cooperative Societies Act, 2003. 

[Vide Uttarakhand Act 1 of 2016, s. 2] 

Uttar Pradesh 

Amendment  of  Section  2  of    Act  no.  2  of  1899.—In  section  2  of  the  Indian  Stamp  Act,  1899, 
hereinafter referred to as the principal Act, in clause (16), after sub-clause (d), the following clause shall 
be inserted, namely :— 

"(e) any instrument by which mining lease is granted in respect of minor minerals as defined in 

clause (e) of section 3 of the Mines and Minerals (Regulation and Development) Act, 1957." 

[Vide Uttar Pradesh Act 11 of 1992, s. 2] 

Amendment of section 2 of Act II of 1899.—In section 2 of the Indian Stamp Act, 1899 as amended 
in its application to Uttar Pradesh, hereinafter in this Chapter  referred to as the principal Act, in clause 
(10), the following Explanation shall be inserted in the end, namely :— 

“Explanation—  An  instrument  whereby  a  co-owner  of  a  property  having  defined  share  therein, 
transfers such share or part thereof to another co-owner of the property, is for the purposes of this clause 
an instrument by which property is transferred.” 

[Vide Uttar Pradesh Act 19 of 1981, s. 2] 

Amendment of section 2 of Act II of 1899.— In section 2 of the Indian Stamp Act, 1899, hereinafter 

referred to as the principal Act, for clause (15), the following clause shall be substituted, namely :— 

“(15) “instrument of partition” means any instrument whereby co-owners of any property divide 

or agree to divide such property in severalty, and also includes — 

(i) a final order for effecting a partition passed by any revenue authority or any civil court ; 
(ii) an award by an arbitrator directing a partition ; and 

(iii) when any partition is effected without executing any such instrument, any instrument of 
instruments  signed  by  the  co-owners  and  recording,  whether  by  way  of  declaration  of  such 
partition or otherwise, the terms of such partition amongst the co-owners ;” 

[Vide Uttar Pradesh Act 20 of 1974, s. 2] 

Amendment  of  section  2  of  Act  no.  2  of  1899.—  In  section  2  of  the  Indian  Stamp  Act,  1899, 

hereinafter referred to as the Amendment of principal Act, — 

(a) for sub-section (14), the following sub-section shall be substituted, namely-  

“(14) Instrument— “Instrument includes every document and record created or maintained in 
or  by  an  electronic  storage  and  retrieval  device  or  media  by  which  any  right  or  liability  is,  or 
purports to be, created, transferred, limited, extended, extinguished or recorded;" 

(b) after sub-section (14), the following sub-section shall be inserted, namely:— 

"(14-A) 'Instrument of Gift'— '1nstrument of Gift' includes an instrument whether by way of 

declaration or otherwise, for making or accepting an oral gift;" 

(c) after sub-section (22), the following sub-section shall be inserted, namely :—  

10 

"(22-A) 'Public Officer'— Public Officer' means a Public Officer as defined in clause (17) of 
section 2 of the Code of Civil procedure, 1908 and includes every officer working in connection 
with the affairs of any of the following of organizations, namely :— 

(a) any statutory body or authority constituted under any Uttar Pradesh Act;  

(b) a  'Financing  Bank  or  'Central  Bank'  as  defined in  clause (k)  of section  2  of  the  Uttar 

Pradesh Co-operative Societies Act, 1965 ; " 

[Vide Uttar Pradesh Act 38 of 2001, s. 2] 

Amendment  of  section  2  of  Act  II  of  1899.—  In  section  2  of  the  Indian  Stamp  Act,  1899,  as 
amended in its application to Uttar Pradesh (hereinafter referred to as the principal Act), after clause (26-
A), the following clause shall be inserted, namely:—  

"27.  'quarter' means a quarter of the financial year." 

[Vide Uttar Pradesh Act 49 of 1975, s. 2] 

CHAPTER II 
STAMP DUTIES 

A.—Of the liability of instruments to Duty 
3.  Instruments  chargeable  with  duty.—Subject  to  the  provisions  of  this  Act  and  the  exemptions 
contained in Schedule I, the following instruments shall be chargeable with duty of the amount indicated 
in that Schedule as the proper duty therefore respectively, that is to say— 

(a) every instrument mentioned in that Schedule which, not having been previously executed by 

any person, is executed in 1[India] on or after the first day of July, 1899; 

(b) every bill of exchange 2[payable otherwise than on demand] 3*** or promissory note drawn or 
made  out  of 7[India]  on  or  after  that  day  and  accepted  or  paid,  or  presented  for  acceptance  or 
payment, or endorsed, transferred or otherwise negotiated, in 7[India]; and 

(c) every instrument (other than a bill of exchange, 4*** or promissory note) mentioned in that 
Schedule, which, not having been previously executed by any person, is executed out of 5[India] on or 
after that day, relates to any property situate, or to any matter or thing done or to be done, in 2[India] 
and is received in 2[India]: 

Provided that no duty shall be chargeable in respect of— 

 (1) any instrument executed by, or on behalf of, or in favour of, the Government incases where, but 
for  this  exemption,  the  Government  would  be  liable  to  pay  the  duty  chargeable  in  respect  of  such 
instrument; 

(2) any instrument for the sale, transfer or other disposition, either absolutely or byway of mortgage or 
otherwise,  of  any  ship  or  vessel,  or  any  part,  interest,  share  or  property  of  or  in  any  ship  or  vessel 
registered under the Merchant Shipping Act 1894, Act No. 57 & 58 Vict. c. 60 or under Act XIX of 1838 
Act No. or the Indian Registration of Ships Act, 1841, (CX of 1841) as amended by subsequent Acts. 

Himachal Pradesh 

STATE AMENDMENT 

Amendment of section 3.— In section 3 of the said Act- (1) After clause (c), the following proviso 
shall be inserted, namely: — “Provided that, notwithstanding anything contained in clauses (a), (b) or (c) 
of this section or in Schedule I, and subject to the exemptions contained in Schedule I-A, the following 

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956). 
2. Ins. by Act 5 of 1927, s. 5. 
3. The word “cheque” omitted by Act 5 of 1927, s. 5. 
4. The word “cheque” omitted by Act 5 of 1927, s. 5. 
5. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956). 

11 

                                                           
instruments shall be chargeable with duty of the amount indicated in Schedule I-A, as the proper duty 
therefor, respectively, that is to say:  

(aa)  every  instrument  mentioned  in  Schedule  I-A  as  chargeable  with  duty  under  that  Schedule 
which, not having been previously executed by any person is executed in the Himachal Pradesh on or 
after the date of commencement of this Act; 

(bb)  every  instrument  mentioned  in  Schedule  I-A  as  chargeable  with  duty  under  that  Schedule, 
which, not having been previously executed by any person, is executed out of Himachal Pradesh, on or 
after the date of commencement of this Act and relates to any property situated, or to any matter or 
thing done or to be done in the Himachal Pradesh, and is received in the Himachal Pradesh”.  

(2) Between the word “Provided” and the words “that no duty” the word “also” shall be inserted. 

[Vide Himachal Pradesh Act 4 of 1953, s. 3] 

Odisha  

Insertion  of  new  section  3A.—After  section  3  of  the  Indian  Stamp  Act,  1899,  (2  of  1899)  the 

following section shall be inserted, namely:— 

“3.A  Duty  chargeable  on  mining lease. — (1) Notwithstanding anything contained in this Act and 
the  rules  made  thereunder,  on  every  instrument  of  grant  or  renewal  of  a  mining  lease,  the  stamp  duty 
chargeable shall be equivalent to fifteen percentum of the amount of average royalty that would accrue 
out  of  the  highest  annual  extraction  of  minerals  permitted  under  the  approved  mining  plan  or  mining 
scheme,  as  the  case  may  be,  for  such  mining  lease  under  the  relevant  law  in  force,  multiplied  by  the 
period of such mining lease.  

Explanation.—For the purpose of this sub-section, the average royalty of the highest grade of minerals 
based  on  the  date  available  for  past  twelve  months  beginning  from  the  date  of  commencement  of  the 
Indian Stamp (Odisha Amendment) Act, 2013 shall be taken into consideration: 

Provided  that  where  an  application  for  renewal  of  mining  lease  has  been  made  to  the  State 
Government  prior  to  the  expiry  of  the  lease,  but  renewal  of  lease  has  not  been  granted  by  the  State 
Government or the mining lease is deemed to have been extended by a further period in accordance with 
the provisions contained in the relevant law in force, till the State Government passes an order, prior to 
the commencement of the Indian Stamp (Odisha Amendment) Act, 2013, the sum total of the quantity of 
mineral  permitted  for  extraction,  year  wise,  in  the  approved  mining  plan  or  mining  scheme,  as  the                
case,  may  be,  or  the  actual  quantity  raised,  whichever  is  higher,  shall  be  taken  into  consideration  for 
calculation of the stamp duty: 

Provided further that in case the production level is enhanced on account of subsequent modification 
or  review  of  the  mining  plan,  the  stamp  lease period and  the lessee  shall  deposit  the  differential  stamp 
duty before such enhancement is carried out by him:  

Provided also that in case a lessee is required to surrender the mining lease or, permanently prohibited 
from undertaking the extraction of mineral by, or for reasons of any operation of law, court orders passed 
or any order issued under any law for the time being in force and the reasons of such prohibition are not 
in any manner attributable to such lessee or his agents, servants, employees or persons claiming through 
or under such lessee, the lessee shall be entitled for refund of the stamp duty paid by him to the extent of 
such balance period of lease outstanding: 

Provided  also  that  where  the  lessee  is  prohibited  from  undertaking  the  extraction  of  minerals  for  a 
temporary  period for  the reasons  mentioned  in  the third  proviso  and subject to the  conditions  specified 

12 

therein, the stamp duty chargeable shall be equivalent to the amount of the sum total of the dead rent that 
would be payable for the mining lease under the relevant law in force, for the period of such prohibition. 

(2) Where an application for renewal of a mining lease has been made to the State Government prior 
to the expiry of the lease but renewal of the lease has not been granted by the State Government or the 
mining lease is deemed to have been extended as per the provisions contained in the relevant law in force, 
by  a  further  period  till  the  State  Government  passes  an  order  thereon,  the  stamp  duty  payable  under                         
sub-section (1) shall be paid by the applicant on or before the date of expiry of the lease or within sixty 
days from the date of commencement of the Indian Stamp (Odisha Amendment ) Act, 2013, whichever is 
later, the manner as may be prescribed. 

(3)  If  the  application  for  grant  or  renewal  of  mining  lease  is  rejected  by  the  State  Government,  the 

applicant shall be entitled for refund of full stamp duty by him without any interest. 

(4) In case of a mining lease whose period is deemed to have been extended by a further period till the 
State  Government  passes  an  order  thereon  and  the  State  Government,  at  a  later  date,  passes  an  order 
rejecting the renewal of the lease, the applicant shall be entitled for refund of such amount of stamp duty 
paid  under  sub-section  (1),  as  arrived  at  by  deducting  from  the  total  amount  of  stamp  duty  paid,  the 
amount  of  stamp  duty  chargeable  in  respect  of  such  mining  lease  till  the  date  of  such  rejection  order 
without any interest. 

(5)  No  refund  as  mentioned  in  sub-sections  (3)  and  (4)  shall  be  made  if  the  order  rejecting  the 
application  is  challenged  or  the  time  limit  for  presenting  the  application  for  revision  of  the  order  of 
rejection is not expired”.  

[Vide Odisha Act 16 of 2013, s. 2] 

Meghalaya 

Insertion  of  a  new  section  in  Central  Act  II  of  1899.—After section 3 of the  Indian Stamp Act, 

1899, the following shall be inserted as section 3A, namely:-- 

 “3A.  Surcharge  on  Stamp  Duty.—(1)  There  shall  be  charged,  levied  and  paid  to  the 
Government  of  Meghalaya,  besides  payable  under  any  law  for  the  time  being  in  force  including 
section  3  of  this  Act,  a  surcharge,  herein  after  referred  to  as  Stamp  Surcharge  on  the  instruments 
mention on the following items of Schedule I of the principal Act, namely:-- 

Item Nos. 1-10, 12,15-20, 22-26, 28, 29,31,38-46,48,50, 51, 54-61 and 63-65. 

Provided that the surcharge shall not be payable in respect of instruments exempted by section 3. 

(2) The rate of Stamp Surcharge shall be twenty, Five paisa per instrument. 

(3) The Stamp Surcharge shall be payable as if it were a duty under section 3 and the provisions 
of  this  Act  including  the  rules  thereunder  shall  according  apply;  and  the  authorities  for  the  time 
being empowered to collect and enforce payment of stamp duty shall, unless otherwise provided for 
by  or  under  the  Act,  within  their  respective  jurisdiction  for  purpose  of  stamp  duty  accordingly 
collect and enforce payment of stamp Surcharge. 

Provide    that  the  Government  of  Meghalaya  may,  for  facilitating  implementation,  by 
notification, direct that in any case or class the provisions of this act including the rules thereunder 
shall  apply  subject  to  such  indications  not  inconsistent  with  the  provisions  of  this  section  and  as 
may be specified in such notification. 

(4) Notwithstanding anything contained in sub-section (3), the Government of Meghalaya may 
make rule generally for securing the payment of the Stamp Surcharge and carrying into effect the 

13 

provisions the  sub-sections  (1)  and (2)  and  in  particular  for ensuring the proper  maintenance  and 
rendering or accounts of the Stamp Surcharge.” 

[Vide Meghalaya Act 13 of 1972, s. 2] 

Meghalaya 

Insertion of a new section in Central Act II of 1899.—After section 3 of the Indian Stamp Act, 1899 
the following shall be inserted as section 3A, namely:-- 

“3A. Surcharge on Stamp Duty.—(1) There shall be charged, levied and paid to the Government of 
Meghalaya, besides payable under any law for the time being in force including section 3 of this Act, 
a surcharge, hereinafter referred to as Stamp Surcharge on the instruments mentioned in the following 
items of Schedule I to the principal Act, namely:- 

Item Nos. 1-10, 12, 15-20, 22-26, 28, 29, 31, 36, 38-46, 48, 50, 51, 54-61 and 63-65. 

Provided that the surcharge shall not be payable in respect of instruments exempted by section 3. 

(2) The rate of Stamp Surcharge shall be twenty. Five paise per instrument. 

(3) The Stamp Surcharge shall by payable as if it were a duty under section 3 and the provisions 
of this Act including the rules thereunder shall according apply; and the authorities for the time being 
empowered to collect and enforce payment of stamp duty shall, unless otherwise provided for by or 
under the Act, within their respective jurisdiction for purpose of stamp duty accordingly collect and 
enforce payment of Stamp Surcharge. 

Provided that the Government of Meghalaya may, for facilitating implementation, by notification, 
direct that in any case or class the provisions of this Act including the rules thereunder shall apply 
subject to such indications not inconsistent with the provisions of this section and as may be specified 
in such notification. 

(4)  Notwithstanding  anything  contained  in  sub-section  (3),  the  Government  of  Meghalaya  may 
make  rules  generally  for  securing  the  payment  of the  Stamp  Surcharge  and  carrying  into  effect  the 
provisions  the  sub-sections  (1)  and  (2)  and  in  particular  for  ensuring  the  proper  maintenance  and 
rendering or accounts of the Stamp Surcharge.” 

[Vide Meghalaya Act 15 of 1973, s. 2] 

3A.  [Instruments chargeable with additional duty.] Omitted by the Refugee Relief Taxes (Abolition) 

Act, 1973 (13 of 1973), s. 2 (w.e.f. 1-4-1973). 

Tripura  

Substitution  of  section  3B.—  For  section  3B  of  the  principal  Act,  as  inserted  by  the  Union 

Territories Taxation Laws (Amendment) Act, 1971, the following shall be substituted, namely: — 

“3B.  Instrument  Chargeable  with  additional  duty.—(1)  Every  instrument  chargeable  with  duty 
under section 3, read with Schedule 1, not being an instrument mentioned articles Nos. 13, 14, 27, 37, 47, 
49, 52, 53 or 62(a), shall, in addition to such duty, be chargeable with a duty of ten paise. 

(2) The additional duty with which any instrument is chargeable under sub-section (1) shall be paid 

and such payment shall be indicated on such instrument by means of adhesive stamp.”. 

[Vide Tripura Act 5 of 1973, s. 3]  

4. Several instruments used in single transaction of sale, mortgage or settlement.—(1) Where, in 
the  case  of  any  sale,  mortgage  or  settlement,  several  instruments  are  employed  for  completing  the 
transaction, the principal instrument only shall be chargeable with the duty prescribed in Schedule I, for 
the conveyance, mortgage or settlement, and each of the other instruments shall be chargeable with a duty 
of one rupee instead of the duty (if any) prescribed for it in that Schedule. 

(2)  The  parties  may  determine  for  themselves  which  of  the  instrument  so  employed  shall,  for  the 

purposes of sub-section (1), be deemed to be the principal instrument: 

Provided that  the  duty  chargeable  on  the  instrument  so  determined  shall  be the  highest  duty  which 

would be chargeable in respect of any of the said instruments employed. 

14 

1[(3) Notwithstanding anything contained in sub-sections (1) and (2), in the case of any issue, sale or 
transfer  of  securities,  the  instrument  on  which  stamp-duty  is  chargeable  under  section  9A  shall  be  the 
principal  instrument  for  the  purpose  of  this  section  and  no  stamp-duty  shall  be  charged  on  any  other 
instruments relating to any such transaction.] 

Himachal Pradesh 

STATE AMENDMENT 

Amendment of section 4.- In sub-section (1) of section 4 of the said Act- 

(a)  for  the  word  and  figure  “Schedule  I”  the  word,  figure  and  letter  “Schedule  I-A”  shall  be 

substituted, and  

(b) for the words “one rupee”, the words “two rupees” shall be substituted. 

[Vide Himachal Pradesh Act 4 of 1953, s. 4] 

Orissa 

Amendment of section 4. -in section 4 of the Indian Act, 1899 (2 of 1899) (hereinafter referred to as 
the principal Act) in sub-section (1), for the words, “one rupee and eight annas” the words “ten rupees” 
shall be substituted. 

[Vide Orissa Act 1 of 2003, s. 2] 

Manipur  

Amendment of sections 4 and 6.-In sub-section (1) of section 4 and in the proviso to section 6 of the 
Indian Stamp Act, 1899 s application to the State of Manipur hereinafter referred to as the Principal Act 
the words “two rupees” wherever they occur, the words “two rupees and paise fifty” shall be substituted. 

[Vide Manipur Act 4 of 1989, s. 2] 

Uttar Pradesh 

Amendment  of  section  4.—In  section  4  of  the  principal  Act,  for  the  existing  sub-section  (1),  the 

following sub-section shall be substituted, namely :— 

“(1) Where, in the case of any sale, mortgage or settlement, several instruments are employed for 
completing the transaction, the principal instrument only shall be chargeable with the duty prescribed 
in Schedule 1-B for the conveyance, mortgage or settlement, and each of the other instruments shall 
be  chargeable  with  a  duty  of  five  rupees  instead  of  the  duty  (if  any)  prescribed  for  it  in  that 
Schedule.” 

[Vide Uttar Pradesh Act 20 of 1974, s. 3] 

5.  Instruments  relating  to  several  distinct  matters.—Any  instrument  comprising  or  relating  to 
several distinct matters shall be chargeable with the aggregate amount of the duties with which separate 
instruments, each comprising or relating to one of such matters, would be chargeable under this Act. 

6. Instruments coming within several descriptions in Schedule I.—Subject to the provisions of the 
last  preceding  section,  an  instrument  so  framed  as  to  come  within  two  or  more  of  the  descriptions  in 
Schedule  I,  shall,  where  the  duties  chargeable  thereunder  are  different,  be  chargeable  only  with  the 
highest of such duties: 

Provided that nothing in this Act contained shall render chargeable with duty exceeding one rupee a 
counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty 
has been paid. 

Himachal Pradesh 

STATE AMENDMENT 

Amendment of section 6.— In section 6 of the said Act- (1) After the word and figure “Schedule I” 

the words, figure and letter “or Schedule I-A” shall be inserted.  

1. Ins. by Act 7 of 2019, s. 13 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

15 

                                                           
(2) In the proviso, for the words “one rupee” the words “two rupees” shall be substituted and after the 

words “has been paid” the following shall be added, namely;- 
“unless it falls within the provisions of section 6-A”. 

[Vide Himachal Pradesh Act 4 of 1953, s. 5] 

Orissa  

Amendment of section 6.—In the proviso the section 6 of the principal Act, for the words “one rupees 
and eight annas”, the words “ten rupees” shall be substituted. 

[Vide Orissa Act 1 of 2003, s. 3] 

Himachal Pradesh 

Addition of a new section 6-A.—After section 6 of the said Act, the following new section shall be 

inserted: — 

6-A.  Payment  of  Himachal  Pradesh  stamp  duty  on  copies,  counter-parts  or  duplicates  when  that 
duty has not been paid on the principal or original instrument.- (1) Notwithstanding anything contained 
in sections 4 or 6 or in any other law, unless it is proved that the duty chargeable under the Indian Stamp 
(Himachal Pradesh Amendment) Act, 1952 has been paid:- 

(a) on the principal or original instrument as the case may be; or 
(b)  in  accordance  with  the  provisions  of  this  section,  the  duty  chargeable  on  an  instrument  of  sale, 
mortgage  or  settlement  other  than  a  principal  instrument  or  on  a  counterpart,  duplicate  or  copy  of  any 
instrument shall, if the principal or original instrument would, when received in Himachal Pradesh, have 
been chargeable, under the Indian Stamp (Himachal Pradesh Amendment) Act, 1952, with a higher rate 
of duty with which the principal or original instrument would have been chargeable under section 19-A.  

(2) Notwithstanding anything contained in section 35 or in any other law, no instrument, counterpart, 
duplicate  or  copy  chargeable  with  duty  under  this  section  shall  be  received  in  evidence  as  properly 
stamped unless the duty chargeable under this section has been paid thereon:  

Provided that a court before which any such instrument, counterpart, duplicate or copy is produced, 
shall  permit  the  duty  chargeable  under  this  section,  to  be  paid  thereon  and  shall  then  receive  it  in 
evidence. 
[Vide Himachal Pradesh Act 4 of 1953, s. 6] 
Uttar Pradesh 
Amendment  of section  6-A.—  In section 6-A of the principal Act, after sub-section (1), the following 
sub-section shall be inserted, namely :— 

“ Where, any instrument is registered in any part of India other than Uttar Pradesh and instrument 
relates, wholly or partly to any property situate in Uttar Pradesh, the copy of such instrument shall, 
when  received  in  Uttar  Pradesh,  be  liable  to  be  charged  with  the  difference  of  stamp  duty  as  or 
original under section 19-A to the extent of and in proportion to the consideration or value of property 
situated in Uttar Pradesh, and the party liable to pay stamp duty on the original instrument shall upon 
receipt of notice from registering officer pay the difference in the duty within the time allowed.” 

[Vide Uttar Pradesh Act 49 of 1975, s. 3] 
7.  Policies of sea-insurance.—1 * 
(4) Where any sea-insurance is made for or upon a voyage and also for time, or to extend to or cover 
any time beyond thirty days after the ship shall have arrived at her destination and been there moored at 
anchor, the policy shall be charged with duty as a policy for or upon a voyage, and also with duty as a 
policy for time. 

* 

* 

* 

* 

8.  Bonds,  debentures  or  other  securities  issued  on  loans  under  Act  XI  of  1879.—(1) 
Notwithstanding anything in this Act, any local authority raising a loan under the provisions of the Local 
Authorities Loan Act, 1879 (XI of 1879) or, of any other law for the time being in force, by the issue of 
bonds, debentures or other securities, shall, in respect of such loan, be chargeable with a duty of 2[one per 
centum]  on  the  total  amount  of  the  bonds,  debentures  or  other  securities  issued  by  it,  and  such  bonds, 

1. Sub-sections (1), (2) and (3) rep. by Act 11 of 1963, s. 92 (w.e.f. 1-8-1963). 
2. Subs. by Act 6 of 1910, s. 2, for “eight annas per centum”. 

16 

 
 
 
 
                                                           
debentures or other securities need not be stamped and shall not be chargeable with any further duty on 
renewal, consolidation, sub-division or otherwise. 

(2)  The  provisions  of  sub-section  (1)  exempting  certain  bonds,  debentures  or  other  securities  from 
being stamped and from being chargeable with certain further duty shall apply to the bonds, debentures or 
other securities of all outstanding loans of the kind mentioned therein, and all such bonds, debentures or 
other securities shall be valid, whether the same are stamped or not: 

Provided that nothing herein contained shall exempt the local authority which has issued such bonds, 
debentures or other securities from the duty chargeable in respect thereof prior to the twenty-sixth day of 
March,  1897,  when  such  duty  has  not  already  been  paid  or  remitted  by  order  issued  by  the  Central 
Government. 

(3) In the case of wilful neglect to pay the duty required by this section, the local authority shall be 
liable to forfeit to the Government a sum equal to ten per centum upon the amount of duty payable, and a 
like penalty for every month after the first month during which the neglect continues. 

1 [8A.  Securities  dealt  in  depository  not  liable  to  stamp  duty.—Notwithstanding  anything 

contained in this Act or any other law for the time being in force,— 

(a) an issuer, by the issue of securities to one or more depositories, shall, in respect of such issue, 
be chargeable with duty on the total amount of securities issued by it and such securities need not be 
stamped; 

(b)  the  transfer  of  registered  ownership  of  securities  from  a  person  to  a  depository  or  from  a 

depository to a beneficial owner shall not be liable to duty; 
Explanation.—For the purposes of this section, the expression “beneficial ownership” shall have the 
same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Depositories Act, 1996 
(22 of 1996)] 

2 [8B.  Corporatisation  and  demutualisation  schemes  and  related  instruments  not  liable  to 

duty.—Notwithstanding anything contained in this Act or any other law for the time being in force,— 
(a) a scheme for corporatisation or demutualisation, or both of a recognised stock exchange; or 
(b) any instrument, including an instrument of, or relating to, transfer of any property, business, 
asset whether movable or immovable, contract, right, liability and obligation, for the purpose of, or in 
connection  with,  the  corporatisation  or  demutualisation,  or  both  of  a  recognised  stock  exchange 
pursuant to a scheme, 

as  approved  by  the  Securities  and  Exchange  Board  of  India  under  sub-section  (2)  of  section  4B  of  the 
Securities Contracts (Regulation) Act, 1956(42 of 1956), shall not be liable to duty under this Act or any 
other law for the time being in force. 

Explanation. —For the purposes of this section,— 

(a)  the  expressions  “corporatisation”,  “demutualisation”  and  “scheme”  shall  have  the  meanings 
respectively assigned to them in clauses (aa), (ab) and (ga) of section 2 of the Securities Contracts 
(Regulation) Act, 1956 (42 of 1956); 

(b) “Securities and Exchange Board of India” means the Securities and Exchange Board of India 

established under section 3 of the Securities and Exchange Board of India Act, 1992(15 of 1992).] 
3 [8C.  Negotiable  warehouse  receipts  not  liable  to  stamp-duty.—Notwithstanding  anything 

contained in this Act, negotiable warehouse receipts shall not be liable to stamp duty.] 

4 [8D.  Agreement  or  document  for  assignment  of  receivables  not  liable  to  stamp-duty.—
Notwithstanding  anything  contained  in  this  Act  or  any  other  law  for  the  time  being  in  force,  any 
agreement or other document for assignment of “receivables” as defined in clause (p) of section 2 of the 
Factoring Regulation Act, 2011 in favour of any “factor” as defined in clause (i) of section 2 of the said 
Act shall not be liable to duty under this Act or any other law for the time being in force.] 

5[8E. Conversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of 
shareholding of a bank to a holding company of bank not liable to duty. — Notwithstanding anything 
contained in this Act or any other law for the time being in force, —  

1. Subs. by Act 7 of 2019, s. 14, for section 8A (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
2. Ins. by Act 18 of 2005, s.114 (w.e.f. 13-5-2005).  
3. Ins. by Act 37 of 2007, s. 55 (w.e.f. 25-10-2010). 
4. Ins. by Act 12 of 2012, s. 35 and the Schedule (w.e.f. 1-2-2012).   
5. Ins. by Act 4 of 2013, s. 17 and the Schedule (w.e.f. 17-1-2013).   

17 

                                                           
 
(a) conversion of a branch of a bank into a wholly owned subsidiary of the bank or transfer of 
shareholding of a bank to a holding company of the bank in terms of the scheme or guidelines of the 
Reserve Bank of India shall not be liable to duty under this Act or any other law for the time being in 
force; or 

(b) any instrument, including an instrument of, or relating to, transfer of any property, business, 
asset whether movable or immovable, contract, right, liability and obligation, for the purpose of, or in 
connection with, the conversion of a branch of a bank into a wholly owned subsidiary of the bank or 
transfer  of  shareholding  of  a  bank  to  a  holding  company  of  the  bank  in  terms  of  the  scheme  or 
guidelines issued by the Reserve Bank of India in this behalf, shall not be liable to duty under this Act 
or any other law for the time being in force. 

Explanation.— 

(i) For the purposes of this section, the expression “bank” means— 

(a) “a banking company” as defined in clause (c) of section 5 of the Banking Regulation Act, 

1949(10 of 1949); 

(b)  “a  corresponding  new  bank”  as  defined  in  clause  (da)  of section  5 of  the  Banking 

Regulation Act, 1949 (10 of 1949); 

(c)  “State  Bank  of  India”  constituted  under section  3 of  the  State  Bank  of  India  Act,  1955    

(23 of 1955); 

(d)  “a  subsidiary  bank”  as  defined  in  clause  (k)  of section  2 of  the  State  Bank  of  India 

(Subsidiary Banks) Act, 1959 (38 of 1959); 

(e)  “a  Regional  Rural  Bank”  established  under section  3 of  the  Regional  Rural  Banks  Act, 

1976 (21 of 1976); 

(f) “a Co-operative Bank”  as defined in clause (cci) of section 5 of the Banking Regulation 

Act, 1949 (10 of 1949); 

(g) “a multi-State co-operative bank” as defined in clause (cciiia) of section 5 of the Banking 

Regulation Act, 1949(10 of 1949); 
(ii)  For  the  purposes  of  this  section,  the  expression  the  “Reserve  Bank  of  India”  means  the 
Reserve  Bank  of  India  constituted  under section  3 of  the  Reserve  Bank  of  India  Act,  1934  (2  of 
1934).] 
1[8F. Agreement or document for transfer or assignment of rights or interest in financial assets 
not liable to stamp-duty.—Notwithstanding anything contained in this Act or any other law for the time 
being  in  force,  any  agreement  or  other  document  for  transfer  or  assignment  of  rights  or  interest  in 
financial assets of banks or financial institutions under section5 of the Securitisation and Reconstruction 
of Financial Assets and Enforcement of Security Interest Act, 2002, (54 of 2002) in favour of any asset 
reconstruction company, as defined in clause (ba) of sub-section (1) of section 2 of that Act, shall not be 
liable to duty under this Act.] 

2[8G. Strategic  sale,  disinvestment,  etc.,  of  immovable  property  by  Government  company  not 
liable  to  stamp  duty.—Notwithstanding  anything  contained  in  this  Act  or  any  other  law  for  the  time 
being in force, any instrument for conveyance or transfer of a business or asset or right in any immovable 
property from a Government company, its subsidiary, unit or joint venture, 

(i) by way of strategic sale or disinvestment or demerger or any other scheme of arrangements or 
through  any  law,  to  another  Government  company  or  to  the  Central  Government  or  any  State 
Government or to the development financial institution established by any law made by Parliament; 
or 

(ii)  which  is  to  be  wound  up,  closed,  struck-off,  liquidated  or  otherwise  shut  down,  to  another 

Government company or to the Central Government or any State Government,  

after approval of the Central Government or the State Government, as the case may be, shall not be liable 
to duty under this Act. 

1. Ins. by Act 44 of 2016, s. 43 and the First Schedule (w.e.f. 1-9-2016). 
2. Ins. by Act 13 of 2021, s. 126 (w.e.f. 28-3-2021). 

18 

                                                           
Explanation.—For the purposes of this section, “Government company” shall have the same meaning 

as assigned to it in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013).] 

9. Power to reduce, remit or compound duties. — 1[(1)] 2[The 3*** Government] may, by rule or 

order published in the Official Gazette, —   

(a)  reduce  or  remit,  whether  prospectively  or  retrospectively,  in  the  whole  or  any  part  of 4[the 
territories under its administration], the duties with which any instruments or any particular class of 
instruments, or any of the instruments belonging to such class, or any instruments when executed by 
or in favour of any particular class of persons, or by or in favour of any members of such class, are 
chargeable, and 

(b)  provide  for the  composition or consolidation  of  duties 5[of policies  of  insurance and]  in  the 
case of issues by any incorporated company or other body corporate 6[or of transfers (where there is a 
single transferee, whether incorporated or not)] of debentures, bonds or other marketable securities. 

7[(2) In this section the expression “the Government” means, —   

(a)  in  relation  to  stamp-duty  in  respect  of  bills  of  exchange,  cheques,  promissory  notes,  bills  of  lading, 
letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts, and in relation to any 
other stamp-duty chargeable under this Act and falling within entry 96 in List I in the 8[Seventh Schedule to the 
Constitution, expect the subject matters referred to in clause (b) of sub-section (1)]; the Central Government; 

(b) Save as aforesaid, the State Government.] 

STATE AMENDMENT 

Karnataka 

Insertion of new section 9A.—The following section shall be inserted, namely:— 

9A. Power of State Government to consolidate duties in respect of receipts.—Subject to such 
conditions as may be specified, the State Government may, by order, provide for the consolidation of 
duties in respect of any receipts or class of receipts given by any person or class of persons including 
any Government. 

[Vide Karnataka Act 29 of 1978, s. 2] 

9[AA.— Of the liability of instruments of transaction in 

9A.  Instruments  chargeable  with  duty 

stock exchanges and depositories to duty 
transactions 

for 

in  stock  exchanges  and                     

depositories.—(1) Notwithstanding anything contained in this Act,— 

(a) when the sale of any securities, whether delivery based or otherwise, is made through a stock 
exchange, the stamp-duty  on each such sale in the clearance list shall be collected on behalf of the 
State Government by the stock exchange or a clearing corporation authorised by it, from its buyer on 
the market value of such securities at the time of settlement of transactions in securities of such buyer, 
in such manner as the Central Government may, by rules, provide; 

(b)  when  any  transfer  of  securities  for  a  consideration,  whether  delivery  based  or  otherwise,  is 
made  by  a  depository  otherwise  than  on  the  basis  of  any  transaction  referred  to  in  clause  (a),  the 
stamp-duty on such transfer shall be collected on behalf of the State Government by the depository 
from the transferor of such securities on the consideration amount specified therein, in such manner 
as the Central Government may, by rules, provide; 

(c) when pursuant to issue of securities, any creation or change in the records of a depository is 
made, the stamp-duty on the allotment list shall be collected on behalf of the State Government by the 

1. S. 9 re-numbered as sub-section (1) of that section by the A.O. 1950.  
2. Subs. by the A.O. 1937, for “the G.G. in C”.  
3. The word “collecting” omitted by the A.O. 1950. 
4. Subs. by the A.O. 1937, for “British India”.   
5. Ins. by Act 23 of 2004, s. 117. 
6. Ins. by Act 32 of 1994, s. 99 (w.e.f. 13-9-1994). 
7. Added by the A.O. 1950. 
8. Subs by Act 21 of 2006 s. 69, for “Seventh Schedule to the Constitution” (w.e.f. 18-4-2006).  
9. Ins. by Act 7 of 2019, s. 15 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020.] 

19 

                                                           
depository from the issuer of securities on the total market value of the securities as contained in such 
list, in such manner as the Central Government may, by rules, provide. 
(2) Notwithstanding anything contained in this Act, the instruments referred to in sub-section (1) shall 
be chargeable with duty as provided therein at the rate specified in Schedule I and such instruments need 
not be stamped. 

1[Provided that no such duty shall be chargeable in respect of the instruments of transaction in stock 
exchanges  and  depositories  established  in  any  International  Financial  Services  Centre  set  up  under  
section 18 of the Special Economic Zones Act, 2005 (28 of 2005).] 

(3) From the date of commencement of this Part, no stamp-duty shall be charged or collected by the 
State  Government  on  any  note  or  memorandum  or  any  other  document,  electronic  or  otherwise, 
associated with the transactions mentioned in sub-section (1). 

(4) The stock exchange or a clearing corporation authorised by it or the depository, as the case may 
be,  shall,  within  three  weeks  of  the  end  of  each  month  and  in  accordance  with  the  rules  made  in  this 
behalf  by  the  Central  Government,  in  consultation  with  the  State  Government,  transfer  the  stamp-duty 
collected under this section to the State Government where the residence of the buyer is located and in 
case the buyer is located outside India, to the State Government having the registered office of the trading 
member or broker of such buyer and in case where there is no such trading member of the buyer, to the 
State Government having the registered office of the participant: 

Provided that before such transfer, the stock exchange or the clearing corporation authorised by it or 
the depository shall be entitled to deduct such percentage of stamp-duty towards facilitation charges as 
may be specified in such rules. 

Explanation.—The term “participant” shall have the same meaning as assigned to it in clause (g) of 

section 2 of the Depositories Act, 1996 (22 of 1996). 

(5) Every stock exchange or the clearing corporation authorised by it and depository shall submit to 
the  Government  details  of the  transactions  referred to  in  sub-section (1)  in  such  manner  as  the  Central 
Government may, by rules, provide. 

9B. Instruments chargeable with duty for transactions otherwise than through stock exchanges 

and depositories.—Notwithstanding anything contained in this Act,— 

(a) when any issue of securities is made by an issuer otherwise than through a stock exchange or 
depository, the stamp-duty on each such issue shall be payable by the issuer, at the place where its 
registered office is located, on the total market value of the securities so issued at the rate specified in 
Schedule I; 

(b)  when  any  sale  or  transfer  or  reissue  of  securities  for  consideration  is  made  otherwise  than 
through a stock exchange or depository, the stamp-duty on each such sale or transfer or reissue shall 
be  payable  by  the  seller  or  transferor  or  issuer,  as  the  case  may  be,  on  the  consideration  amount 
specified in such instrument at the rate specified in Schedule I.] 

B.—Of Stamps and the mode of using them 
10.  Duties how to be paid.—(1) Except as otherwise expressly provided in this Act, all duties with 
which  any  instruments  are  chargeable  shall  be  paid,  and  such  payment  shall  be  indicated  on  such 
instruments, by means of stamps —  

(a) according to the provisions herein contained; or 
(b) when no such provision is applicable thereto—as the 2[State Government] may be rule direct. 

(2) The rules made under sub-section (1) may, among other matters, regulate,— 

(a) in the case of each kind of instrument—the description of stamps which may be used; 
(b) in the case of instruments stamped with impressed stamps—the number of stamps which may 

be used; 

(c) in the case of bills of exchange or promissory notes 3*** the size of the paper on which they 

are written. 

1. Ins. by Act 12 of 2020, s. 143 (w.e.f. 1-4-2020). 
2. Subs. by the A.O. 1950, for “collecting Government”. 
3. The words “written in any oriental language” omitted by Act 43 of 1955, s. 5 (w.e.f. 1-4-1956). 

20 

 
 
                                                           
Assam 

STATE AMENDMENT 

Insertion  of  section  10A.—The  principal  Act,  after  the  existing  section  the  following  shall  be 

inserted as section 10A, namely:— 

“10A. For shortage of stamps how duty to be paid—(1) Notwithstanding anything contained in 
Section 10, where the State Government or the Collector, as the case may be, is satisfied that there is 
shortage  of  stamps  in  the  district  or  stamps  of  required  denominations  are  not  available,  the  State 
Government or the Collector may permit payment of the duty to be paid in cash or by way of Demand 
Draft or by Pay Order and authorize the Treasury Officer or Sub-Treasury Officer or Sub-Registrar or 
any other authorised officer, as the case may be, on production of a challan evidencing payment of 
duty in the Government Treasury or Sub-Treasury of a Demand Draft or by Pay Order drawn on a 
branch of any Schedule bank, as the case may be, after due verification, to certify in such manner as 
may be prescribed, by endorsement on the instrument of the amount of duty so paid in cash. 

Explanation.—Government  Treasury  includes  a  Government  Sub-Treasury  and  any  other  place 

as the State Government may, by notification in the Assam Gazette, appoint in this behalf: 

Provided that the State Government may, be order published in the Official Gazette, direct that 
the  power  exercisable  by  it  or  by  the  Collector  under  this  Section  may  be  exercised  by  such  other 
officers as may be specified in the order. 

(2) An endorsement made on any instrument under sub-section (1) shall have the same effect as if 
the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof 
and such payment has been indicated on such instrument by means of stamps in accordance with the 
requirements of section 10. 

(3) Nothing in this section shall apply to,— 

(i) the payment of stamp duty chargeable on the instruments specified in Entry 91 of List I of 

the Seventh Schedule to the Constitution of India; and 

(ii)  the  instruments  presented  after  six  months  from  the  date  of  their  execution  or  first 

execution.” 

[Vide Assam Act 22 of 2004, s. 2] 

Meghalaya 

Amendment of section 10 of Central act 2 of 1899.—In the Indian Stamp Act, 1899 after section 10 

the following new section shall be inserted as section 10A, namely:-- 

"10A. Notwithstanding anything contained in section 10 where, 

(a)     (i) The State Government, in relation to any area in the State; or 

(ii) the Deputy Commissioner, in relation to any area in District under his charge, is satisfied 
that on account of temporary, shortage of stamps in any area, duty cannot be paid, and payment 
of duty cannot be indicated on instruments, by means of Stamps, the State Government, or as the 
case may be, the Deputy Commissioner may, by notification, in the Official Gazette, direct that in 
such  area and  for such  period as  maybe  specified in such  notification,  the  duty may  be  paid in 
cash in any Treasury or Sub-Treasury and shall on production of a challan evidencing payments 
of  stamp  duty  in  the  Government  treasury  certify  endorsement  on  the  instrument  in  respect  of 
which the stamp duty is paid, that the duty has been paid, and state in the said endorsement the 
amount of the duty so paid. 

(b) An endorsement made on any instrument under clause (a) shall have the same effect as if 
the duty of an amount equal to the amount stated in the endorsement had been paid in respect of, 
and such payment has been indicated on, such instrument by means of stamps, under section 10.” 

 [Vide Meghalaya Act 6 of 1973, s.2] 
Uttarakhand  

Amendment of section 10.—After section 10(A) the following section shall be inserted, namely:- 

21 

10(B) "Various modes of payment of duty" Notwithstanding anything contained in section 10 & 

10(A) all duties with which any instruments are chargeable shall be paid,- 

(1) by way of cash; or 

(2) by demand draft; or 

(3) by pay order; or 

(4) by e-payment; 

in  Government  Treasury  or  Sub-Treasury  or  General  Stamp  Office  [or,  as  the  case  may  be, 
Government  Receipt  Accounting  System  (G.R.A.S.)  (Virtual Treasury)]  and  such  payment  shall  be 
indicated by endorsement on such instruments by an officer authorised by the State Government. 

[Vide Uttarakhand Act 1 of 2016, s. 3] 

Uttar Pradesh  
Amendment of section 10-A.— In section 10-A of the Principal Act, for sub-section (1) the following  
sub-section shall be substituted namely :— 

"(1) Notwithstanding anything contained in section 10— 

(a) where the Collector is satisfied that there is temporary shortage of stamps in the district or that 
stamps  of  required  denominations  are  not  available,  he  may  permit  duty  to  be  paid  in  cash  and 
authorize the officer-in-charge of the treasury on production of a challan evidencing payment of duty 
in  the  Government  treasury  or  sub-treasury,  to  certify  by  endorsement  on  the  instrument  or 
instruments the amount of duty so paid in cash ; 

(b)  where  the  State  Government  considers  it  expedient  so  to  do,  it  may,  in  any  district,  permit 
duty to be paid in cash and authorize any officer, to receive payment of duty in cash and to certify by 
endorsement by means of a Franking machine on the instrument or instruments the amount of duty so 
paid in cash. 

[Vide Uttar Pradesh Act 11 of 1992, s. 3] 

Uttar Pradesh  

Insertion of new section 10-A.— After section 10 of the principal Act, the following section shall be 

inserted, namely :— 

“10-A. Payment of duty in cash.—(1) Notwithstanding anything contained in section 10, where 
the Collector is satisfied that there is temporary shortage of stamps in the district or that stamps of 
required  denominations  are  not  available,  he  may  permit  duty  to  be  paid  in  cash  and  authorize  the 
officer-in-charge  of  the  treasury  on  production  of  a  challan  evidencing  payment  of  duty  in  the 
Government treasury or sub-treasury, to certify by endorsement on the instruments or instruments the 
amount of duty so paid in cash. 

(2) An endorsement made on any instrument under sub-section (1) shall have the same effect as if 
the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof 
and such payment has been indicated on such instrument by means of stamps in accordance with the 
requirement of section 10.” 

[Vide Uttar Pradesh Act 20 of 1974, s. 4] 

11.  Use  of  adhesive  stamps.—The  following  instruments  may  be  stamped  with  adhesive  stamps, 

namely: — 

(a)  instruments  chargeable 1[with  a  duty  not  exceeding  ten  naye  paise],  except  parts  of  bills  of 

exchange payable otherwise than on demand and drawn in sets; 

1. Subs. by Act 19 of 1958, s. 2, for “with the duty of one anna or half an anna” (w.e.f. 1-10-1958). 

22 

                                                           
(b) bills of exchange, 1*** and promissory notes drawn or made out of 2[India]; 

(c) entry as an advocate, vakil or attorney on the roll of a High Court; 

(d) notarial acts; and 

(e) transfers by endorsement of shares in any incorporated company or other body corporate. 

STATE AMENDMENT 

Uttar Pradesh 

Amendment of section 11.—In section 11 of the principal Act, in clause (c), after the words “State Bar 
Council  of  Uttar  Pradesh”  the  words  “and  certificates  of  enrolment  issued  to  Revenue  Agents  or 
Mukhtars” shall be inserted. 

[Vide Uttar Pradesh Act 19 of 1982, s. 3] 

Insertion  of  section  11-A.—  After  section  11  of  the  principal  Act,  the  following  section  shall  be 

inserted, namely :— 

“11-A. Payment of duty in cash on such memos.— (1) Notwithstanding anything contained in 
section  11,  the  stamp  duty  due  under  Article  25-A  of  Schedule  I-B  on  a  counterpart  or  duplicate 
(including counterfoil or carbon copy) of a bill or cash memo may be paid either by means of stamps 
on  the  date  of issue  of such  instruments, or  in  cash  once  in  every  quarter,  for  all  such  instruments 
issued  in  the  previous  quarter,  into  the  treasury  or  sub-treasury  under  such  head  as  the  State 
Government may by general or special order direct. 

(2)  The  treasury  challan  prepared  for  deposit  of  duty  in  cash  shall  be  accompanied  by  such 
statement and shall be preserved for the purpose of verification for such period and proper account 
thereof shall  be  maintained  in  such form  as  the  State  Government  may  by  general  or  special  order 
direct.” 

[Vide Uttar Pradesh Act 49 of  1975, s. 4] 

Amendment of section 11.—In section 11 of the principal Act, in clause (c), after the words “State Bar 
Council  of  Uttar  Pradesh”  the  words  “and  certificate  of  enrolment  issued  to  Revenue  Agents  or 
Mukhtars” shall be inserted. 

[Vide Uttar Pradesh Act 19 of 1981, s. 3] 

12.  Cancellation  of  adhesive  stamps.—(1)  (a)  Whoever  affixes  any  adhesive  stamp  to  any 
instrument chargeable with duty which has been executed by any person shall, when affixing such stamp, 
cancel the same so that it cannot be used again; and 

(b) whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of 
execution, unless such stamp has been already cancelled in manner aforesaid, cancel the same so that 
it cannot be used again. 
(2) Any instrument bearing an adhesive stamp which has not been cancelled so that it cannot be used 

again, shall, so far as such stamp is concerned, be deemed to be unstamped. 

(3)The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on or 
across the stamp his name or initials or the name or initials of his firm with the true date of his so writing, 
or in any other effectual manner. 

13.  Instruments  stamped  with  impressed  stamps  how  to  be  written.—Every instrument written 
upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear 
on the face of the instrument and cannot be used for or applied to any other instrument. 

1. The word “cheques” omitted by Act 5 of 1927, s. 5. 
2. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956). 

23 

                                                           
14. Only one instrument to be on same stamp.—No second instrument chargeable with duty shall 
be  written  upon  a  piece  of  stamped  paper  upon  which  an  instrument  chargeable  with  duty  has  already 
been written: 

Provided that nothing in this section shall prevent any endorsement which is duly stamped or is not 
chargeable with duty being made upon any instrument for the purpose of transferring any right created or 
evidenced  thereby,  or  of  acknowledging  the  receipt of  any  money  or  goods  the  payment  or  delivery  of 
which is secured thereby. 

15.  Instrument  written  contrary  to  section  13  or  14  deemed  unstamped.—Every  instrument 

written in contravention of section 13 or section 14 shall be deemed to be unstamped. 

16.  Denoting duty.—Where the duty with which an instrument is chargeable, or its exemption from 
duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of 
such last-mentioned duty shall, if application is made in writing to the Collector for that purpose, and on 
production  of  both  the  instruments,  be  denoted  upon  such  first-mentioned  instrument  by  endorsement 
under the hand of the Collector or in such other manner (if any) as the 1[State Government] may by rule 
prescribe. 

17.  Instruments  executed  in  India.—All  instruments  chargeable  with  duty  and  executed  by  any 

person in 2[India] shall be stamped before or at the time of execution. 

C.—Of the time of stamping instruments 

STATE AMENDMENT 

Assam 

Amendment  of  section  17.—In  the  principal  Act,  in  Section  17,  after  the  existing  provision,  the 

following proviso shall be inserted namely:— 

“Provided that nothing in this Section shall apply to the instrument in respect of which stamp duty has 

been paid under section 10-A.” 
[Vide Assam Act 22 of 2004, s. 3] 

18.    Instruments  other  than  bills  and  notes  executed  out  of  India.—(1)  Every  instrument 
chargeable with duty executed only out of 2[India], and not being a bill of exchange 3*** or promissory 
note, may be stamped within three months after it has been first received in 2[India]. 

(2)  Where  any  such  instrument  cannot,  with  reference  to  the  description  of  stamp  prescribed 
therefore, be duly stamped by a private person, it may be taken within the said period of three months to 
the  Collector,  who  shall  stamp  the  same,  in  such  manner  as  the 1[State  Government]  may  by  rule 
prescribe, with a stamp of such value as the person so taking such instrument may require and pay for. 

19.  Bills  and  notes  drawn  out  of  India.—The  first  holder  in 2[India]  of  any  bill  of 
exchange 4[payable  otherwise  than  on  demand], 3*** or  promissory  note  drawn or  made  out  of 2[India] 
shall,  before  he  presents  the  same  for  acceptance  or  payment,  or  endorses,  transfers  or  otherwise 
negotiates the same in 2[India], affix thereto the proper stamp and cancel the same: 
Provided that,— 

(a)  if,  at  the  time  any  such  bill  of  exchange,  3***  or  note  comes  into  the  hands  of  any  holder 
thereof in 2[India], the proper adhesive stamp is affixed thereto and cancelled in manner prescribed by 
section  12  and  such  holder  has  no  reason  to  believe  that  such  stamp  was  affixed  or  cancelled 
otherwise than by the person and at the time required by this Act, such stamp shall, so far as relates to 
such holder, be deemed to have been duly affixed and cancelled; 

(b) nothing contained in this proviso shall relieve any person from any penalty incurred by him 

for omitting to affix or cancel a stamp. 

STATE AMENDMENT 

Himachal Pradesh 

Addition of a new section 19-A.—After section 19 of the said Act the following new section shall be 

inserted, namely:-  

19-A.  Payment  of  duty  on  certain  instruments  liable  to  increased  duty  in  Himachal  Pradesh 
under clause (bb) of section 3.- Where any instrument has become chargeable in any part of India and 
thereafter becomes chargeable with higher rate of duty in the Himachal Pradesh under clause (bb) of 

1. Subs. by the A.O. 1950, for “collecting Government”. 
2. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956). 
3. The word “cheque” omitted by Act 5 of 1927, s. 5.  
4. Ins. by Act 5 of 1927, s. 5. 

24 

                                                           
the  first  proviso  to  section  3  as  amended  by  the  Indian  Stamp  (Himachal  Pradesh  Amendment)               
Act, 1952- 

(i) notwithstanding anything contained in the said proviso, the amount of duty chargeable on such 
instrument shall be the amount chargeable on it under Schedule- I-A less the amount of duty, if any 
already paid on it in India, 

(ii) in addition to the stamps, if any, already affixed thereto, such instrument shall be stamped with 
the stamps necessary for the payment of the amount of duty chargeable on it under clause (i) in the 
same  manner  and  at  the  same  time  and  by  the  same  person  as  though  such  instrument  were  an 
instrument received in India for the first time at the time when it became chargeable with the higher 
duty. 

[Vide Himachal Pradesh Act 4 of 1953, s. 7] 

D.—Of valuations for Duty 

20.    Conversion  of  amount  expressed  in  foreign  currencies.—(1)  Where  an  instrument  is 
chargeable with  ad valorem duty in respect of any money expressed in any currency other than that of 
1[India] such duty shall be calculated on the value of such money in the currency of 1[India] according to 
the current rate of exchange on the day of the date of the instrument. 

(2) The Central Government may, from time to time, by notification in the Official Gazette, prescribe 
a rate of exchange for the conversion of British or any foreign currency into the currency of  1[India] for 
the  purposes  of  calculating  stamp-duty,  and  such  rate  shall  be  deemed  to  be  the  current  rate  for  the 
purposes of sub-section (1). 

21. Stock and marketable securities how to be valued. —Where an instrument is chargeable with 
ad  valorem  duty  in  respect  of  any  stock  or  of  any  marketable  or  other  security,  such  duty  shall  be 
calculated on 2[the market value of such stock or security.] 

3[Provided that the market value for calculating the stamp-duty shall be, in the case of— 

(i) options in any securities, the premium paid by the buyer; 

(ii) repo on corporate bonds, interest paid by the borrower; and 

(iii) swap, only the first leg of the cash flow.] 

22.  Effect  of  statement  of  rate  of  exchange  or  average  price.—Where  an  instrument  contains a 
statement  of  current  rate  of  exchange,  or  average  price,  as  the  case  may  require,  and  is  stamped  in 
accordance  with  such  statement,  it  shall,  so  far  as  regards  the  subject-matter  of  such  statement,  be 
presumed, until the contrary is proved, to be duly stamped. 

23.  Instruments  reserving  interest.—Where interest is expressly made payable by the terms of an 
instrument, such instrument shall not be chargeable with duty higher than that with which it would have 
been chargeable had no mention of interest been made therein. 

4[23A. Certain instruments connected with mortgages of marketable securities to be chargeable 

as agreements. — (1) Where an instrument (not being a promissory note or bill of exchange)— 

(a) is given upon the occasion of the deposit of any marketable security by way of security for 

money advanced or to be advanced by way of loan, or for an existing or future debt, or 

(b)  makes  redeemable  or  qualifies  a  duly  stamped  transfer,  intended  as  a  security,  of  any 

marketable security,  

it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable 
with duty under 5[Article No. 5 (c)] of Schedule I. 

(2) A release or discharge of any such instrument shall only be chargeable with the like duty. ] 

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956). 
2. Subs. by Act 7 of 2019, s. 16, for “the value of such stock or security according to the average price or the value thereof on the day of the date 

of the instrument.” (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
3. Ins. by s. 16, ibid. (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
4. Ins. by Act 15 of 1904, s. 3. 
5. Subs. by Act 1 of 1912, s. 3, for “Article No. 5(b)”. 

25 

                                                           
Himachal Pradesh 

STATE AMENDMENT 

Amendment of section 23-A.— In sub-section (1) of section 23-A of the said Act, for the word and 

figure ‘Schedule-I’ the word, figure and letter “Schedule I-A” shall be substituted. 

[Vide Himachal Pradesh Act 4 of 1953, s. 8] 

24.  How transfer in consideration of debt, or subject to future payment, etc., to be charged. —
Where any property is transferred to any person in consideration, wholly or in part, of any debt due to 
him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether 
being or constituting a charge or incumbrance upon the property or not, such debt, money or stock is to be 
deemed  the  whole  or  part,  as  the  case  may  be,  of  the  consideration  in  respect  whereof  the  transfer  is 
chargeable with ad valorem duty: 

Provided  that,  nothing  in  this  section  shall  apply  to  any  such  certificate  of  sale  as  is  mentioned  in 

Article No. 18 of Schedule I. 

Explanation.—In  the  case  of  a  sale  of  property  subject  to  a  mortgage  or  other  incumbrance,  any 
unpaid mortgage money or money charged, together with the interest (if any) due on the same, shall be 
deemed to be part of the consideration for the sale: 

Provided  that,  where  property  subject  to  a  mortgage  is  transferred  to  the  mortgagee,  he  shall  be 
entitled to deduct from the duty payable on the transfer the amount of any duty already paid in respect of 
the mortgage. 

Illustrations 

(1) A owes B Rs. 1,000. A sells a property to B, the consideration being Rs. 500 and the release of the 

previous debt of Rs. 1,000. Stamp-duty is payable on Rs. 1,500. 

(2) A sells a property to B for Rs. 500 which is subject to a mortgage to C for Rs. 1,000 and unpaid 

interest Rs 200. Stamp-duty is payable on Rs. 1,700. 

(3) A mortgages a house of the value of Rs. 10,000 to B for Rs. 5,000. B afterwards buys the house 
from  A.  Stamp-duty  is  payable  on  Rs.  10,000  less  the  amount  of  stamp-duty  already  paid  for  the 
mortgage. 

Himachal Pradesh 

STATE AMENDMENT 

Amendment of section  24.— In the proviso to section 24, of the said Act, for the full stop shall be 

substituted a comma followed by the words “or Schedule I -A, as the case may be. 

[Vide Himachal Pradesh Act 4 of 1953, s. 9] 

Orissa  

Amendment of section 24.— In Section 24 of the Indian Stamp Act, 1899 (2 of 1899) (herein after 
referred  to  as  the  principal  Act),  for  the  words  “in  respect  whereof  the  transfer  is  chargeable  with  ad 
valorem  duty”  the  words  “and  the  transfer  is  chargeable  with  ad  valorem  duty  in  respect  of  the 
consideration  or  the  market  value  of  the  property  so  transferred,  whichever  is  higher,”  shall  be 
substituted. 

[Vide Orissa Act 7 of 1987, s. 2] 

25. Valuation in case of annuity, etc.—Where an instrument is executed to secure the payment of an 
annuity or other sum payable periodically, or where the consideration for a conveyance is an annuity or 
other  sum  payable  periodically,  the  amount  secured  by  such  instrument  or  the  consideration  for  such 
conveyance, as the case may be, shall, for the purposes of this Act, be deemed to be,— 

(a)  where  the  sum  is  payable  for  a  definite  period  so  that  the  total  amount  to  be  paid  can  be 

previously ascertained—such total amount; 

(b) where the sum is payable in perpetuity or for an indefinite time not terminable with any life in 
being at the date of such instrument or conveyance—the total amount which, according to the terms 

26 

of  such  instrument  or  conveyance,  will  or  may  be  payable  during  the  period  of  twenty  years 
calculated from the date on which the first payment becomes due; and 

(c) where the sum is payable for an indefinite time terminable with any life in being at the date of 
such instrument or conveyance— the maximum amount which will or may be payable as aforesaid 
during the period of twelve years calculated from the date on which the first payment becomes due. 

26.  Stamp  where  value  of  subject-matter  is  indeterminate.—Where  the  amount  or  value  of  the 
subject-matter  of  any  instrument  chargeable  with  ad  valorem  duty  cannot  be,  or  (in  the  case  of  an 
instrument executed before the commencement of this Act) could not have been, ascertained at the date of 
its execution or first execution, nothing shall be claimable under such instrument more than the highest 
amount  or  value  for  which,  if  stated  in  an  instrument  of  the  same  description,  the  stamp  actually  used 
would, at the date of such execution, have been sufficient: 

1[Provided  that,  in  the  case  of  the  lease  of  a  mine  in  which  royalty  or  a  share  of  the  produce  is 
received as the rent or part of the rent, it shall be sufficient to have estimated such royalty or the value of 
such share, for the purpose of stamp-duty,— 

(a)  when  the  lease  has  been  granted  by  or  on  behalf  of 2[the  Government],  at  such  amount  or 
value  as  the  Collector  may,  having  regard  to  all  the  circumstances  of  the  case,  have  estimated  as 
likely to be payable by way of royalty or share to 3[the Government] under the lease, or 

(b) when the lease has been granted by any other person, at twenty thousand rupees a year, 

and the whole amount of such royalty or share, whatever it may be, shall be claimable under such lease:] 

Provided also that where proceedings have been taken in respect of an instrument under section 31 or 
41,  the  amount  certified  by  the  Collector  shall  be  deemed  to  be  the  stamp  actually  used  at  the  date  of 
execution. 

27.  Facts affecting duty to be set forth in instrument. —The consideration (if any) and all other 
facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty 
with which it its chargeable, shall be fully and truly set forth therein. 

Assam 

STATE AMENDMENT 

Amendment  of  section  27.—In  the  principal  Act,  in  section  27,  for  the  words  and  brackets,  “The 

consideration (if any)”, the words “the market value of the property” shall be substituted.” 

[Vide Assam Act 22 of 2004, s. 4] 

Amendment of section 27.—In the principal Act, after section 27, the following new section shall be 

inserted namely:— 

“27A.  Instrument  of  conveyance  etc.  under  valued  how  to  be  dealt  with.—(1)  If  the 
Registering  Officer  appointed  under  the  Registration  Act,  1908  (Central  Act  16  of  1908)  while 
registering any instrument of conveyance, exchange or gift has reason to believe that the market value 
of  the  property  as  fixed  by  the  Government/Collector  of  the  district,  which  is  subject  matter  of 
conveyance, exchange or gift had not been truly set forth in the instrument, he may after registering 
such instrument, refer the same to the Collector for determination of the market value of such proper 
and the property duty payable thereon. 

(2) On receipt of a reference under sub-section (1), the Collector shall, after giving the parties a 
reasonable  opportunity  of  being  heard  and  after  holding  an  enquiry  in  such  manner  as  may  be 
prescribed  by  rules  made  under  this  Act,  determine  the  market  value  of  the  property  which  is  the 
subject  matter  of  conveyance,  exchange  or  gift  and  the  duty  as  aforesaid,  and  thereupon  the 
difference, if any, in the amount of duty, shall be payable by the persons liable to pay the duty. 

1. Subs. by Act 15 of 1904, s. 4, for the proviso. 
2. Subs. by the A.O. 1937, for “the secretary of State in Council”. 
3. Subs., ibid., for “the said Secretary of State in Council”. 

27 

                                                           
(3)  The  Collector  may,  on  his  own  motion  or  otherwise,  within  two  years  from  the  date  of 
registration of any instrument or conveyance, exchange or gift not already referred to him under sub-
section  (1)  call  for  and  examine  the  instrument  for  the  purpose  of  satisfying  himself  as  to  the 
correctness of the market value of the property as set forth in such instrument, which is the subject 
matter of conveyance, exchange or gift and the duty payable thereon and if after such examination he 
has  reason  to  believe  that  the  market  value  of  such  property  has  not  been  truly  set  forth  in  the 
instrument,  he  may  determine  the  market  value  of  such  property  and  the  duty  as  aforesaid  and 
thereupon the difference, if any in the amount of duty, shall be payable by the person liable to pay the 
duty: 

Provided that nothing in this sub-section shall apply to instrument registered before the date of 

commencement of the Indian Stamp (Assam Amendment) Act, 2004. 

(4)  Any  person aggrieved  by  an  order  of  the  Collector  under sub-section  (2)  or  sub-section  (3) 
may  prefer  an  appeal  to  the  Civil  Judge  of  appropriate  jurisdiction  and  all  such  appeals  shall  be 
preferred within such time and shall be heard and disposed of in such manner as may be prescribed. 

Explanation—For the purpose of this Act, market value of any property shall be estimated to be 
the price which in the opinion of the Collector or the Civil Judge Senior Division, as the case may be, 
such property would have fetched or would fetch, if sold in the open market on the date of execution 
of the instrument of conveyance, exchange or gift. 

[Vide Assam Act 22 of 2004, s. 5] 

STATE AMENDMENT 

Himachal Pradesh 

Amendment  of  section  27.—For  the  words  and  brackets  “The  consideration  (if  any)”  occurring  in 
section 27 of the Indian Stamp Act, 1899 (2 of 1899) (hereinafter called as the principal Act), the words 
and signs “The consideration, if any, the market value of the property” shall be substituted. 

[Vide Himachal Pradesh Act 7 of 1989, s. 2] 

Orissa 

Amendment  of  section  27.—  In  Section  27  of  the  principal  Act,  for  the  words  and  brackets                

“the consideration if any”, the words and commas “the consideration, if any, the market value of 
the property” shall be substituted. 

[Vide Orissa Act 7 of 1987, s. 3] 

28.    Direction  as  to  duty  in  case  of  certain  conveyances.—(1)  Where  any  property  has  been 
contracted  to  be  sold  for  one  consideration  for the  whole,  and is conveyed  to the  purchaser in  separate 
parts by different instruments, the consideration shall be apportioned in such manner as the parties think 
fit,  provided  that  a  distinct  consideration  for  each  separate  part  is  set  forth  in  the  conveyance  relating 
thereto,  and  such  conveyance  shall  be  chargeable  with  ad  valorem  duty  in  respect  of  such  distinct 
consideration. 

(2) Where property contracted to be purchased for one consideration for the whole, by two or more 
persons  jointly,  or  by  any  person  for  himself  and  others,  or  wholly  for  others,  is  conveyed  in  parts  by 
separate  instruments  to  the  persons  by  or  for  whom  the  same  was  purchased,  for  distinct  parts  of  the 
consideration, the conveyance of each separate part shall be chargeable with ad valorem duty in respect of 
the distinct part of the consideration therein specified. 

(3)  Where  a  person,  having  contracted  for  the  purchase  of  any  property  but  not  having  obtained  a 

conveyance thereof, contracts to sell the same to any other person and the property is in consequence  

28 

conveyed immediately to the sub-purchaser the conveyance shall be chargeable with ad valorem duty in 
respect of the consideration for the sale by the original purchaser to the sub-purchaser. 

(4)  Where  a  person,  having  contracted  for  the  purchase  of  any  property  but  not  having  obtained  a 
conveyance thereof, contracts to sell the whole, or any part thereof, to any other person or persons and the 
property is in consequence conveyed by the original seller to different persons in parts, the conveyance of 
each  part  sold  to  a  sub-purchaser  shall  be  chargeable  with  ad  valorem  duty  in  respect  only  of  the 
consideration  paid  by  such  sub-purchaser,  without  regard  to  the  amount  or  value  of  the  original 
consideration; and the conveyance of the residue (if any) of such property to the original purchaser shall 
be chargeable with ad valorem duty in respect only of the excess of the original consideration over the 
aggregate of the considerations paid by the sub-purchasers: 

Provided that the duty on such last-mentioned conveyance shall in no case be less than one rupee. 

(5)  Where  a  sub-purchaser  takes  an  actual  conveyance  of  the  interest  of  the  person  immediately 
selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him and 
is duly stamped accordingly, any conveyance to be afterwards made to him of the same property by the 
original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance 
for the consideration obtained by such original seller, or, where such duty would exceed five rupees, with 
a duty of five rupees. 

STATE AMENDMENT 

Orissa  

         Amendment of section 28.— In Section 28 of the principal Act,— 
             (i) for sub-section (1), the following sub-section shall be substituted, namely:— 

“(1) where any property has been contracted to be sold for one consideration for the  whole, and is 
conveyed  to  the  purchaser  in  separate  parts  by  different  instruments,  the  consideration  shall  be 
apportioned in such manner as the parties think fit: 

Provided that a distinct consideration for each separate part is set forth in the conveyance relating 
thereto  and  such  conveyance  shall  be  chargeable  with  ad  valorem  duty  in  respect  of  such  distinct 
consideration: 

Provided  further  that  the  market  value  of  the  separate  part  shall  be  set  forth  along  with  the 

consideration for each part and the conveyance shall be chargeable with ad valorem. 

[duty in respect of such distinct consideration or the market value, whichever is higher.”. 
    (ii) to sub-section (2) the following words and comma shall be added at the end, namely:— 
“or the market value of each such separate part whichever is higher.”; 
(iii) to sub-section (3) the following words and comma shall be added at the end, namely:— 
   “or the market value of the property, whichever is higher.”. 
(iv) for sub-section (4), the following sub-section shall be substituted, namely:- 
“(4) where  a person, having contracted for the purchase of any property but not having obtained a 
conveyance thereof, contracts to sell  the whole, or any part thereof, to any other person or persons and 
the  property  is  in  consequence  conveyed  by  the  original  seller  to  different  persons  in  part,  the 
conveyance of each part sold to a sub-purchaser shall be chargeable with ad valorem  duty in respect 
of the consideration paid by such sub-purchaser  or the market value of each part whichever is higher 
without regard to the amount or value of the original consideration; and the conveyance of the residue, 
if any , of such property to the original purchaser  shall be chargeable with ad valorem  duty in respect 
only of the excess of the original consideration over the aggregate of the considerations paid by the 
sub-purchasers or the market value of the residue  of such property whichever is higher: 
Provided that the duty on such last mentioned conveyance shall in no case be less than one rupee.”. 
(v) for sub-section (5), the following sub-section shall be substituted, namely:— 
“(5)  Where  a  sub-purchaser  takes  an  actual  conveyance  of  the  interest  of  the  person  immediately 
selling to him, which is chargeable with ad valorem  duty in respect of consideration paid by him or the 
market value of the property whichever is higher and is duly stamped accordingly, any conveyance  to be 

29 

afterwards  made  to  him  of  the  same  property  by  the  original  seller    shall  be    chargeable      with  a  duty 
equal  to  that  which  would  be  chargeable  on  a  conveyance    for  the    consideration  obtained  by    such 
original  seller  or  the  market  value  of  such    property    whichever  is  higher,  or,  where  such  duty  would 
exceed five rupees with a duty of five rupees”,] 

[Vide Orissa Act 7 of 1987, s. 4] 

E.—Duty by whom payable 
29.    Duties  by  whom  payable.—In  the  absence  of  an  agreement  to  the  contrary,  the  expense  of 

providing the proper stamp shall be borne — 

(a) in the case of any instrument described in any of the following Articles of Schedule I, namely:—  

* 

* 

No. 2. (Administration Bond), 
1[No. 6 (Agreement relating to Deposit of Title-deeds, Pawn or Pledge),] 
No. 13 (Bill of exchange), 
No. 15 (Bond), 
No. 16 (Bottomry Bond), 
No. 26 (Customs Bond), 
2* 
No. 32 (Further charge), 
No. 34 (Indemnity-Bond), 
No. 40 (Mortgage-deed), 
No. 49 (Promissory-note), 
No. 55 (Release), 
No. 56 (Respondentia Bond), 
No. 57 (Security-bond or Mortgage-deed), 
No. 58 (Settlement), 
3* 
* 
4* 
* 
No. 62 (c). (Transfer of any interest secured by a bond, mortgage-deed or policy of insurance),— 

* 
* 

* 
* 

* 
* 

* 

* 

by the person drawing, making or executing such instrument: 
5[(b)  in  the  case  of  a  policy  of  insurance  other  than  fire-insurance—by  the  person  effecting  the 

insurance; 

(bb) in the case of a policy of fire-insurance— by the person issuing the policy;] 
(c) in the case of a conveyance (including re-conveyance of mortgaged property) by the grantee: in 

the case of a lease or agreement to lease—by the lessee or intended lessee: 

(d) in the case of a counterpart of a lease—by the lessor; 
(e) in the case of an instrument of exchange 6[including swap]—by the parties in equal shares, 
(f)  in  the  case  of  a  certificate  of  sale—by  the  purchaser  of  the  property  to  which  such  certificate 

relates; 7*** 

1. Subs. by Act 15 of 1904, s. 5, for “No. 6 (Agreement to Mortgage)”.  
2. The words, figures and brackets “No. 27 (Debenture)” omitted by Act 7 of 2019, s. 17 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-

1-2020 followed by 1-4-2020] 

3. The words, figures, brackets and letter “No. 62 (a) (Transfer of shares in an incorporated Company or other body corporate)” 

omitted by s. 17, ibid. (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

4. The words, figures, brackets and letter “No. 62 (b). (Transfer of debentures, being marketable securities, whether the debenture 
is liable to duty or not, except debentures provided for by section 8),” omitted by s. 17, ibid. (w.e.f. 1-7-2020). [Earlier notified 
w.e.f. 9-1-2020 followed by 1-4-2020] 

5. Subs. by Act 5 of 1906, s. 4, for clause (b).  
6. Ins. by Act 7 of 2019, s. 17 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
7. The “and” omitted by Act 7 of 2019, s. 17 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

30 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
(g) in the case of an instrument of partition—by the parties thereto in proportion to their respective 
shares in the whole property partitioned or, when the partition is made in execution of an order passed by 
a Revenue-authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator 
directs. 

1[(h) in the case of sale of security through stock exchange, by the buyer of such security; 

(i)    in  the  case  of  sale  of  security  otherwise  than  through  a  stock  exchange,  by  the  seller  of  such 

security; 

(j) in the case of transfer of security through a depository, by the transferor of such security; 

(k) in the case of transfer of security otherwise than through a stock exchange or depository, by the 

transferor of such security; 

(l) in the case of issue of security, whether through a stock exchange or a depository or otherwise, by 

the issuer of such security; and 

(m)  in  the  case  of  any  other  instrument  not  specified  herein,  by  the  person  making,  drawing  or 

executing such instrument.] 

Uttarakhand  

STATE AMENDMENT 

Amendment of section 29.—In Section 29 of the Principal Act,-- 

(a) In clause (a), after the words (and figures, "No. 40 (Mortgage deed))," the words (and figures 

"No. 43 (Note or memorandum))," shall be inserted; 

(b) after clause (f), the following clause shall be inserted, namely,- 

''(f-f) in the case of an Instrument of Gift by the donee;" 

[Vide Uttarakhand Act 1 of 2016, s. 4] 

Uttar Pradesh 

Amendment of section 29.— In section 29 of the principal Act,— 

(a)  in  clause  (a),  after  the words  and  figures, "No.  40  (Mortgage  deed),"  the  words  and figure, 

"No. 43 (Note or Memorandum)" shall be inserted ; 

(b) after the clause (f) the following clause shall be inserted, namely:—  

“(ff) in the case of an Instrument of Gift, by the donee" 

[Vide Uttar Pradesh Act 38 of 2001, s. 3] 

30.    Obligation  to  give  receipt  in  certain  cases.—Any  person  receiving  any  money  exceeding 
twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount exceeding 
twenty rupees, or receiving in satisfaction or part satisfaction of a debt any movable property exceeding 
twenty  rupees  in  value,  shall,  on  demand  by  the  person  paying  or  delivering  such  money,  bill, cheque, 
note or property, give a duly stamped receipt for the same. 

2[Any  person  receiving  or  taking  credit  for  any  premium  or  consideration  for  any  renewal  of  any 
contract  of  fire-insurance, shall,  within  one  month  after receiving  or taking  credit for  such  premium  or 
consideration, give a duly stamped receipt for the same.] 

1. Ins. by Act 7 of 2019, s. 17 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
2. Added by Act 5 of 1906, s. 5. 

31 

 
 
                                                           
CHAPTER III 

ADJUDICATION AS TO STAMPS 

31.  Adjudication  as  to  proper  stamp.—(1)  When  any  instrument,  whether  executed  or  not  and 
whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have 
the  opinion  of  that  officer  as  to  the  duty  (if  any)  with  which  it  is  chargeable,  and  pays  a  fee  of  such 
amount (not exceeding five rupees and not less than 1[fifty naye paise]) as the Collector may in each case 
direct,  the  Collector  shall  determine  the  duty  (if  any)  with  which,  in  his  judgment,  the  instrument  is 
chargeable. 

(2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and 
also  with  such  affidavit  or  other  evidence  as  he  may  deem  necessary  to  prove  that  all  the  facts  and 
circumstances  affecting  the  chargeability  of  the  instrument  with  duty,  or  the  amount  of  the  duty  with 
which  it  is  chargeable,  are  fully  and  truly  set  forth  therein,  and  may  refuse  to  proceed  upon  any  such 
application until such abstract and evidence have been furnished accordingly: 

Provided that— 

(a)  no  evidence  furnished  in  pursuance  of  this  section  shall  be  used  against  any  person  in  any 
civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is 
chargeable; and 

(b) every person by whom any such evidence is furnished, shall, on payment of the full duty with 
which the instrument to which it relates, is chargeable, be relieved from any penalty which he may 
have incurred under this Act by reason of the omission to state truly in such instrument any of the 
facts or circumstances aforesaid. 

STATE AMENDMENT 

Orissa 

Amendment of Section 31.—In section 31 of the principal Act, in sub-section (1), for the words  “not 
exceeding five rupees” and “not less than fifty naye paise”, the words “not exceeding  twenty rupees” and  
“not less than five rupees”, shall respectively be substituted 

[Vide Orissa Act 1 of 2003, s. 4] 

Uttarakhand  

Amendment  of  section  31.—In  sub-section  (1),  for  the  words,  "Pays  a  fee  of  such  amount  not 
exceeding five rupees and not less than fifty paisa as the collector may in Each case direct," the words, 
"Pays a fee such amount as may be fixed by State Government By notification in the Official Gazette", 
shall be substituted. 

[Vide Uttarakhand Act  1 of 2016, s. 5] 

Uttar Pradesh 
Amendment of section 31.— In section 31 of the principal Act, in sub-section (1), for the words, "such 
amount not exceeding five rupees and not less than fifty paise as the collector may in each case direct", 
the  words,  "such  amount  as  may  be  fixed  by  the  State  Government  by  notification  in  the  Official 
Gazette", shall be substituted. 

[Vide Uttar Pradesh Act 38 of 2001, s. 4] 

32. Certificate by Collector.—(1) When an instrument brought to the Collector under section 31 is, 

in his opinion, one of a description chargeable with duty, and 

(a) the Collector determines that it is already fully stamped, or 

(b) the duty determined by the Collector under section 31, or such a sum as, with the duty already 

paid in respect of the instrument, is equal to the duty so determined, has been paid, 

1. Subs. by Act 19 of 1958, s. 3, for “eight annas” (w.e.f. 1-10-1958). 

32 

                                                           
the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with 
which it is chargeable has been paid. 

(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in 

manner aforesaid that such instrument is not so chargeable. 

(3) Any instrument upon which an endorsement has been made under this section, shall be deemed to 
be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be 
receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly 
stamped: 

Provided that nothing in this section shall authorize the Collector to endorse— 

(a) any instrument executed or first executed in 1[India] and brought to him after the expiration of 

one month from the date of its execution or first execution, as the case may be; 

(b)  any  instrument  executed  or  first  executed  out  of  1[India]  and  brought  to  him  after  the 

expiration of three months after it has been first received in 1[India]; or 

(c) any instrument chargeable 2[with a duty not exceeding ten nayepaise], or any bill of exchange 
or promissory note, when brought to him, after the drawing or execution thereof, on paper not duly 
stamped. 

Himachal Pradesh 

Amendment of section 32.— In section 32 of the said Act.— 

STATE AMENDMENT 

(1) in clause (a) of the proviso, after the words “any instrument” the   words “other than an instrument 
chargeable with a duty under clause (bb) of the first proviso to section 3 as amended by the Indian Stamp 
(Himachal Pradesh Amendment) Act, 1952” shall be inserted. 

(2) the word “or” at the end of clause (b) of the proviso shall be omitted, 

(3) after clause (c) of the proviso the word “or” shall be inserted, and the following new clause shall be 

added:- 

(d)  any  instrument  chargeable  with  duty  under  clause  (bb)  of  the  first  proviso  to  section  3  as 
amended  by  the  Indian  Stamp  (Himachal  Pradesh  Amendment)  Act,  1952, and  brought  to  him  after 
the expiration of three months from the date on which it is first received in Himachal Pradesh. 

[Vide Himachal Pradesh Act 4 of 1953, s. 10] 

CHAPTER IV 

INSTRUMENTS NOT DULY STAMPED 

33. Examination and impounding of instruments. —(1) Every person having by law or consent of 
parties authority to receive evidence, and every person in charge of a  public office, except an officer of 
police, before whom any instrument, chargeable, in his opinion, with duty, is produced or comes in the 
performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound 
the same. 

(2) For that purpose every such person shall examine every instrument so chargeable and so produced 
or  coming  before  him,  in  order  to  ascertain  whether  it  is  stamped  with  a  stamp  of  the  value  and 
description required by the law in force in 3[India] when such instrument was executed or first executed: 

Provided that— 

(a)  nothing  herein contained  shall  be  deemed  to require  any  Magistrate or Judge  of  a  Criminal 
Court to examine or impound, if he does not think fit so to do, any instrument coming before him in 
the course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVI of the 
Code of Criminal Procedure, 1898 (V of 1898); 

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).  
2. Subs. by Act 19 of 1958, s. 4, for “with the Duty of one anna or half an anna” (w.e.f. 1-10-1958). 
3. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).  

33 

                                                           
(b) in the case of a Judge of a High Court, the duty of examining and impounding any instrument 

under this section may be delegated to such officer as the Court appoints in this behalf. 

(3) For the purposes of this section, in cases of doubt, — 

(a) 1[the 2[State Government]] may determine what offices shall be deemed to be public offices; 

and 

(b) 3[the  4[State  Government]]  may  determine  who  shall  be  deemed  to  be  persons  in  charge  of 

public offices. 

Orissa  

STATE AMENDMENT 

Amendment  of  Section  33.—In  section  33  of  the  principal  Act  after  sub-section  (1),  the 

following sub-sections shall be inserted, namely:— 

“(1-a)  If  it  appears  to  such  person  from  the  copy  of  an  instrument  produced  or  coming  in 
performance of his functions, within three years from the date of registration of the instrument, that 
such instrument is not duly stamped, he shall call for the original instrument and if he is satisfied on 
production of the instrument that it has not been duly stamped, impound the same and the deficient 
amount of duty shall be payable by the person liable to pay the duty. 

(1-b)  Where  the  original  instrument  is  not  produced  such  person  shall  refer  the  copy  of  the 
instrument to the Collector for determination of the market value of the property and the duty payable 
thereon and the Collector may determine the market value of the property and the duty as aforesaid in 
accordance with the procedure provided for in sub-section (2) of section 47-A.”. 

[Vide Orissa Act 7 of 1987, s. 5] 

Uttar Pradesh 

Amendment  of  section  33  of  Act  no.  11  of  1899.—In  section  33  of  the  Indian  Stamp  Act,  1899,  as 
amended in its application to Uttar Pradesh, hereinafter in this Chapter referred to as the principal Act, -- 

(i) 

in  sub-section  (2), 

the  words  and  figures  
Chapter  XII  or  Chapter  XXXVI  of  the  Code  of  Criminal  Procedure,  1898”,  the  words  and  figures 
“sections  125  to  128  and  sections  145  to  148  of  the  Code  of  Criminal  Procedure,  1973”  shall  be 
substituted. 

in  clause  (a),  for 

the  proviso, 

in 

(ii)  after  sub-section  (2),  for  the  existing  sub-sections,  the  following  sub-sections  shall  be 

substituted, namely:-- 

“(3) For the purpose of this section the State Government may in cases of doubt, determine 
what  offices  shall  be  deemed  to  be  public  offices  and  who  shall  be  deemed  to  be  persons  in 
charge of public offices. 

(4)  Where  deficiency  in  stamp  duty  paid  is  noticed  from  the  any  court  or  from  the 
Commissioner of Stamps or an, Additional Commissioner of Stamp or a Deputy Commissioner 
of  Stamps  or  an  Assistant  Commissioner  of  Stamps  or  any  officer  authorized  by  the  Board  of 
Revenue  in  that  behalf,  call  for  the  original  instrument  so  purpose,  and  the  instrument  so 
produced before the Collector shall be deemed to have been produced or come before him in the 
performance of his functions. 

(5)  In  case  the  instrument  is  not  produced  within  the  period  specified  by  the  Collector,  he 
may require payment of deficit stamp duty, if any, together with penalty under section 40 on the 
copy of the instrument: 

Provided that no action under sub-section (4) or sub-section (5) shall be taken after a period 

of four years from the date of execution of the instrument.” 

[Vide Uttar Pradesh Act 6 of 1980, s. 6] 

1. Subs. by the A.O. 1937, for “the G.G. in C.”. 
2. Subs. by the A.O. 1950, for “collecting Government”. 
3. Subs. by the A.O. 1937, for “the L.G.”. 

34 

                                                           
Amendment  of  section  33  of  Act  no.  11  of  1899.—  In section 33 of the Indian Stamp Act, 1899 
hereinafter  referred  to  as  the  Principal  Act,  in  sub-section  (5),  after  the  existing  proviso  the  following 
Proviso shall be inserted. namely :— 

“Provided  further  that  with  the  prior  permission  of  the  State  Government  an  action  under  sub-
section (4) or sub-section (5) may be taken after a period of four years but before a period of eight 
years from the date of execution of the instrument.” 

[Vide Uttar Pradesh Act 22 of 1998, s. 2] 

Amendment  of section  33.—In section 33 of the principal Act, after sub-section (2), the following  

Sub-sections shall be inserted, namely :— 

(3) Where deficiency in stamp duty paid is noticed from the copy of any instruments, the Collector 
may suo motu or on a reference from any court or from the Chief Inspector of Stamps, Uttar Pradesh or 
any Officer of the Stamp Department, Board of Revenue, call for the original instrument for the purpose 
of satisfying himself as to the adequacy of the duty paid thereon and the instrument so produced before 
the Collector shall be deemed to have been produced or come in the performance of his functions. 

(4) In case the instrument is not produced within the period specified by tile Collector, he may require 
payment  of  deficit  stamp  duty,  if  any,  together  with  penalty  under  section  40  on  the  copy  of  the 
instrument ; 

Provided that no action under sub-section (3) or sub-section (4) shall be taken after a period of  four 

years from the date of execution of the instrument" 

[Vide Uttar Pradesh Act 49 of 1975, s. 5] 

34.  Special  provision  as  to  unstamped  receipts.—Where any receipt chargeable 1[with a duty not 
exceeding  ten  nayepaise]  is  tendered  to  or  produced  before  any  officer  unstamped  in  the  course  of  the 
audit  of  any  public  account,  such  officer  may  in  his  discretion,  instead  of  impounding  the  instrument, 
require a duly stamped receipt to be substituted therefore. 

35.  Instruments not duly stamped inadmissible in evidence, etc.—No instrument chargeable with 
duty  shall  be  admitted  in  evidence  for  any  purpose  by  any  person  having  by  law  or  consent  of  parties 
authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by 
any public officer, unless such instrument is duly stamped: 

Provided that— 

(a) any such instrument 2[shall] be admitted in evidence on payment of the duty with which the 
same is chargeable, or, in the case of any instrument insufficiently stamped, of the amount required to 
make  up  such  duty,  together  with  a  penalty  of  five  rupees,  or,  when  ten  times  the  amount  of  the 
proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or 
portion; 

(b)  where  any  person  from  whom  a  stamped  receipt  could  have  been  demanded,  has  given  an 
unstamped receipt  and  such  receipt,  if  stamped,  would  be admissible  in  evidence  against him,  then 
such receipt shall be admitted in evidence against him on payment of a penalty of one rupee by the 
person tendering it; 

(c) where a contract or agreement of any kind is effected by correspondence consisting of two or 
more  letters  and  any  one  of  the  letters  bears  the  proper  stamp,  the  contract  or  agreement  shall  be 
deemed to be duly stamped; 

(d)  nothing  herein  contained  shall  prevent  the  admission  of  any  instrument  in  evidence  in  any 
proceeding in a Criminal Court, other than a proceeding under Chapter XII or Chapter XXXVI of the 
Code of Criminal Procedure 1898 (V of 1898); 

1. Subs. by Act 19 of 1958, s. 5, for “with a duty of one anna” (w.e.f. 1-10-1958). 
2. Subs. by Act 21 of 2006, s. 69, for “not being an instrument chargeable with a duty not exceeding ten nayepaise only, or a bill 

of exchange or promissory note, shall, subject to all just exceptions,”   

35 

                                                           
(e)  nothing  herein  contained  shall  prevent  the  admission  of  any  instrument  in  any  Court  when 
such  instrument  has  been  executed  by  or  on  behalf  of  the  Government,  or  where  it  bears  the 
certificate of the Collector as provided by section 32 or any other provision of this Act. 

Uttar Pradesh 

STATE AMENDMENT 

Amendment of section 35.—In section 35 of the principal Act, in the proviso in clause (d), for the 
words and figures “Chapter XII or Chapter XXXVI of the Code of criminal Procedure, 1898”, the words  
and figures “sections 125 to 128 and sections 145 to 148 of the Code of Criminal Procedure, 1973” shall 
be substituted. 

[Vide Uttar Pradesh Act 6 of 1980, s. 7] 

Amendment of section 35.— In section 35 of the principal Act, in clause (a) of the proviso for the 
words "five rupees. or, when ten times the amount of the proper duty of deficient portion thereof exceeds 
five rupees, of a sum equal to ten times such duty or portion:" the following words shall be substituted, 
namely :— 

"a sum equal to ten times the amount of the proper duty or deficient portion thereof ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 3] 

36. Admission of instrument where not to be questioned.—Where an instrument has been admitted 
in evidence, such admission shall not, except as provided in section 61, be called in question at any stage 
of the same suit or proceeding on the ground that the instrument has not been duly stamped. 

37. Admission of improperly stamped instruments.—1[The 2[State Government]] may make rules 
providing  that,  where  an  instrument  bears  a  stamp  of  sufficient  amount  but  of  improper  description,  it 
may, on payment of the duty with which the same is chargeable, be certified to be duly stamped, and any 
instrument so certified shall then be deemed to have been duly stamped as from the date of its execution. 

38.  Instruments  impounded,  how  dealt  with.—(1)  When  the  person  impounding  an  instrument 
under  section  33  has  by  law  or  consent  of  parties  authority  to  receive  evidence  and  admits  such 
instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by 
section  37,  he  shall  send  to  the  Collector  an  authenticated  copy  of  such  instrument,  together  with  a 
certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such 
amount to the Collector, or to such person as he may appoint in this behalf. 

(2)  In  every  other  case,  the  person  so  impounding  an  instrument  shall  send  it  in  original  to  the 

Collector. 

39. Collector’s power to refund penalty paid under section 38, sub-section (1).—(1) When a copy 
of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, 3*** 
refund  any  portion  of  the  penalty  in  excess  of  five  rupees  which  has  been  paid  in  respect  of  such 
instrument. 

(2) When such instrument has been impounded only because it has been written in contravention of 

section 13 or section 14, the Collector may refund the whole penalty so paid. 

STATE AMENDMENT 

Uttar Pradesh 

Omission of section 39.— Section 39 of the principal Act shall be omitted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 4] 

1. Subs. by the A.O. 1937, for “the G.G. in C.”. 
2. Subs. by the A. O. 1950, for “collecting Government”.  
3. The words “upon application made to him in this behalf or, if no application is made, with the consent of the chief Controlling 

Revenue-authority” omitted by Act 4 of 1914, s. 2 and the Schedule Pt I.  

36 

                                                           
40.  Collectors  power  to  stamp  instruments  impounded.—(1)  When  the  Collector  impounds  any 
instrument under section 33, or receives any instrument sent to him under section 38, sub-section (2), not 
being an instrument chargeable 1[with a duty not exceeding ten naye paise] only or a bill of exchange or 
promissory note, he shall adopt the following procedure:— 

(a) if  he  is of  opinion  that  such  instrument  is  duly  stamped,  or  is  not  chargeable  with  duty,  he 
shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case 
may be; 

(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he 
shall require the payment of the proper duty or the amount required to make up the same, together 
with a penalty of five rupees; or, if he thinks fit, 2[an amount not exceeding] ten times the amount of 
the proper duty or of the deficient portion thereof, whether such amount exceeds or falls short of five 
rupees: 

Provided  that,  when  such  instrument  has  been  impounded  only  because  it  has  been  written  in 
contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole penalty 
prescribed by this section. 

(2)  Every  certificate  under  clause  (a)  of  sub-section  (1)  shall,  for  the  purposes  of  this  Act,  be 

conclusive evidence of the matters stated therein. 

(3) Where an instrument has been sent to the Collector under section 38, sub-section (2), the Collector 

shall, when he has dealt with it as provided by this section, return it to the impounding officer. 

Uttarakhand 

STATE AMENDMENT 

Amendment  of  section  40.—After  sub-section  (1),  the  following  sub-sections  shall  be  inserted, 

namely:- 

"(1-A)  The  Collector  shall  also  require,  alongwith  the  amount  of  deficit  Stamp  Duty  of  penalty 
required to be paid under clause (b) of sub-section (1), the payment of a simple interest at the rate of one 
and  half  percent  per  mensem  on  the  amount  of  deficit  stamp  duty  calculated  from  the  date  of  the 
execution of the instrument till the date of actual payment; 

Provided  that  the  amount  of  interest  under  this  sub-section  shall  be  recalculated  if  the  amount  of 

deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority. 

(1-B) The amount of interest payable under sub-section (1-A) shall be added to the amount due and 

be also deemed for all purposes to part of the amount required to be paid. 

(1-C)  Where  realization  of  the  deficit  stamp  duty  reminded  stayed  by  any  order  of  any  court  or 
authority and such order of stay is subsequently vacated, the interest referred to in sub-section (1-A) shall 
be payable also for any period during which such order of stay remain in operation. 

(1-D) Any amount paid or deposited by, or removed, or refundable to a person under the provisions 
of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding against him and 
the excess, if any, shall then be adjusted towards the interest, in any, due from him." 

[Vide Uttarakhand Act 1 of 2016, s. 6] 

Uttar Pradesh 

Amendment-of section 40.— In section 40 of the principal Act in sub-section (1), — 

(a) for clause (b) the following clause shall be substituted, namely :— 

"(b) if he is of opinion that such instrument is chargeable with duty and is not duty stamped, he 
shall  require  the  payment  of  the  proper  duty  or  the  amount  required  to  make  up  the  deficiency 

1. Subs. by Act 19 of 1958, s. 6, for “with a duty of one anna or half an anna” (w.e.f. 1-10-1958). 
2. Ins. by Act 15 of 1904, s. 6.  

37 

                                                           
together with a penalty of an amount not exceeding ten times the amount of the proper duty or of the 
deficient portion thereof ; " 

(b) after the existing proviso the following proviso shall be inserted, namely :--  

"Provided further that no penalty shall be levied unless the party concerned has been given a 

reasonable opportunity of being heard." 

[Vide Uttarakhand Act 22 of 1998, s. 5] 

Amendment  of  section  40.—  in  section  40  of  the  principal  Act,  after  sub-section  (1),  the  following 
subsections shall be inserted, namely:— 

"(1-A) The Collector shall also require, along with the amount of deficit stamp duty or penalty 
required to be paid under clause (b) of sub-section (1), the payment of a simple interest at the rate of 
one and half per cent per mensem on the amount of deficit stamp duty calculated from the date of the 
execution of the instrument till the date of actual payment: 

Provided that the amount of interest under this sub-section shall be recalculated if the amount of 

deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority. 

(1-B) The amount of interest payable under sub-section ( I-A) shall be added to the amount due 

and be also deemed for all purposes to be part of the amount required to be paid. 

(1 -C) Where realization of the deficit stamp duty remained stayed by any order of any Court or 
authority and such order of stay is subsequently vacated, the interest referred to in sub-section (1-A) 
shall be payable also for any period, during which such order of stay remained in operation. 

(1-D) Any amount paid or deposited by, or recovered from, or refundable to a person under the 
provisions  of this  Act, shall  first  be  adjusted  towards  the  deficit  stamp  duty  or  penalty  outstanding 
against him and the excess, if any, shall then be adjusted towards the interest, if any, due from him." 

[Vide Uttar Pradesh Act 38 of 2001, s. 5] 

41.  Instruments  unduly  stamped  by  accident.— If  any  instrument  chargeable  with  duty  and  not 
duly stamped, not being an instrument chargeable  1[with a duty not exceeding ten nayepaise] only or a 
bill of exchange or promissory note, is produced by any person of his own motion before the Collector 
within one year from the date of its execution or first execution, and such person brings to the notice of 
the  Collector  the  fact  that  such  instrument  is  not  duly  stamped  and  offers  to  pay  to  the  Collector  the 
amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that 
the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, 
he may, instead of proceeding under sections 33 and 40, receive such amount and proceed as next herein- 
after prescribed.  

42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41.— (1) 
When the duty and penalty (if any), leviable in respect of any instrument have been paid under section 35, 
section 40 or section 41, the person admitting such instrument in evidence or the Collector, as the case 
may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty 
and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence 
of the person paying them. 

(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered 
and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application 
in this behalf to the person from whose possession it came into the hands of the officer impounding it, or 
as such person may direct: 
Provided that— 

(a) no instrument which has been admitted in evidence upon payment of duty and a penalty under 
section  35,  shall  be  so  delivered  before  the  expiration  of  one  month  from  the  date  of  such 
impounding,  or  if  the  Collector  has  certified  that  its  further  detention  is  necessary  and  has  not 
cancelled such certificate; 

38 

(b) nothing in this section shall affect the1 Code of Civil Procedure (XIV of 1882), section 144, 

clause 3. 

Uttarakhand 

STATE AMENDMENT 

Amendment of section 42.—In section 42 of the Principal Act, -- 

(a)  in  the  heading,  of  the  words  and  figures  "Sections  35,  40  or  41",  the  words  and  figures, 

"sections 35, 40, 41 or 47-A" shall be substituted. 

(b) in sub-section (1), for the words and figures "section 40 or section 41", the words and figures, 

"section 40, section 41 or section 47-A" shall be substituted. 

[Vide Uttarakhand Act 1 of 2016, s. 7] 

Uttar Pradesh 

Amendment of section 42.— In section 42 of the principal Act,— 

(a)  in  the  heading  for  the  words  and  figures  "sections  35,  40  or  41",  the  words  and  figures, 

"sections 35, 40, 41 or 47-A" shall be substituted. 

(b) in sub-section (1) for the words and figures "section. 40 or section 41," the words and figures, 

"section 40, section 41 or section 47-A" shall substituted. 

[Vide Uttar Pradesh Act 38 of 2001, s. 5] 

43.  Prosecution  for  offence  against  Stamp-law.—The taking  of  proceedings  or  the  payment  of  a 
penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who 
appears to have committed an offence against the Stamp-law in respect of such instrument: 

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which 
such a penalty has been paid, unless it appears to the Collector that the offence was committed with an 
intention of evading payment of the proper duty. 

44.  Persons  paying  duty or  penalty may recover same in  certain  cases.—(1) When any duty or 
penalty has been paid under section 35, section 37, section 40 or section 41, by any person in respect of 
an instrument, and, by agreement or under the provisions of section 29 or any other enactment in force at 
the time such instrument was executed, some other person was bound to bear the expense of providing the 
proper stamp for such instrument, the first-mentioned person shall be entitled to recover from such other 
person the amount of the duty or penalty so paid. 

(2) For the purpose of such recovery, any certificate granted in respect of such instrument under this 

Act shall be conclusive evidence of the matters therein certified. 

(3)  Such  amount  may,  if  the  Court  thinks  fit,  be  included  in  any  order  as  to  costs  in  any  suit  or 
proceeding to which such persons are parties and in which such instrument has been tendered in evidence. 
If  the  Court  does  not  include  the  amount  in  such  order,  no  further  proceedings  for  the  recovery  of  the 
amount shall be maintainable. 

45.  Power to Revenue-authority to refund penalty or excess duty in certain cases.—(1) Where 
any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-authority may, upon 
application in writing made within one year from the date of the payment, refund such penalty wholly or 
in part. 

(2)  Where, in the  opinion of the  Chief  Controlling  Revenue-authority,  stamp-duty  in excess  of  that 
which is legally chargeable has been charged and paid under section 35 or section 40, such authority may, 
upon application in writing made within three months of the order charging the same, refund the excess. 

46.  Non-liability for loss of instruments sent under section 38.—(1) If any instrument sent to the 
Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person 
sending the same shall not be liable for such loss, destruction or damage. 

1. See now the Code of Civil Procedure, 1908 (5 of 1908), Sch. I, Order XIII, Rule 9. 

39 

                                                           
(2) When any instrument is about to be so sent, the person from whose possession it came into the 
hands of the person impounding the same, may require a copy thereof to be made at the expense of such 
first-mentioned person and authenticated by the person impounding such instrument. 

47.  Power of payer to stamp bills, and promissory notes received by him unstamped.—When 
any  bill  of  exchange 1[or  promissory  note]  chargeable 2[with  a  duty  not  exceeding  ten  nayepaise]  is 
presented for payment unstamped, the person to whom it is so presented, may affix thereto the necessary 
adhesive  stamp,  and,  upon  cancelling  the  same  in  manner  hereinbefore  provided,  may  pay  the  sum 
payable upon such bill 3[or note], and may charge the duty against the person who ought to have paid the 
same, or deduct it from the sum payable as aforesaid, and such bill 3[or note], shall, so far as respects the 
duty, be deemed good and valid: 

Provided  that  nothing  herein  contained  shall  relieve  any  person  from  any  penalty  or  proceeding  to 

which he may be liable in relation to such bill, 3[or note]. 

Himachal Pradesh 

STATE AMENDMENT 

Insertion of section 47-A. —After section 47 of the principal Act, the following new section shall be 

added, namely:- 

47-A.  Instruments  under-valued,  how  to  be  dealt  with.-(1)  If  the  Registering  Officer,  appointed 
under the Registration Act, 1908 (16 of 1908) while registering any instrument relating to the transfer of 
any property, has reason to believe that the market value of the property or the consideration, as the case 
may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the 
same to the Collector for determination of the market value or consideration, as the case may be, and the 
proper duty payable thereon. 

(2)  On  receipt  of  reference  under  sub-section  (1),  the  Collector  shall,  after  giving  the  parties  a 
reasonable opportunity of being heard and after holding an enquiry in such manner, as may be prescribed 
by rules, made under this Act, determine the market value or consideration and the duty, as aforesaid, and 
the deficient amount of duty, if any, shall be payable by the person liable to pay the duty. 

(3) The Collector may, suo moto or on receipt of reference from the Inspector General of Registration 
or  the  Registrar  of  a  District,  in  whose  jurisdiction  the  property,  or  any  portion  thereof,  which  is  the 
subject-matter  of  the  instrument,  is  situated,  appointed  under  the  Registration  Act,  1908  (16  of  1908) 
shall, within three years from the date of registration of any instrument, not already referred to him under 
sub-section  (1),  call  for  and  examine  the  instrument  for  the  purpose  of  satisfying  himself  as  to  the 
correctness of its market value or consideration, as the case may be, and the duty payable thereon and if, 
after such examination, he has reason to believe that the market value or consideration has not been truely 
set forth in the instrument, he may determine the market value or consideration and the duty, as aforesaid, 
in  accordance  with  procedure provided  for  in  sub-section (2),  and  the deficient  amount  of  duty,  if  any, 
shall be payable by the person liable to pay the duty: 

Provided that nothing in this sub-section shall apply to any instrument registered before the date of the 

commencement of the Indian Stamp (Himachal Pradesh Amendment) Act, 1988.  

(4) Where for any reason the original document called for by the Collector under sub-section (3) is not 
produced or cannot be produced, the Collector may, after recording the reasons for its nonproduction, call 
for a certified copy of the entries of the document from the registering officer concerned and exercise the 
powers conferred on him under sub-section (3). 

(5) Any person, aggrieved by an order of the Collector, under subsection (2) or sub-section (3), may, 
within  thirty  days  from  the  date  of  the  order,  prefer  an  appeal  before  the  District  Judge  and  all  such 
appeals shall be heard and disposed off in such manner as may be prescribed by rules made under this 
Act. 

(6) For the purpose of this section “market value” of any property shall be estimated to be the price 
which, in the opinion of the Collector or the appellate authority, as the case may be, such property would 

1. Subs. by Act 5 of 1927, s. 5, for “promissory note or cheque”. 
2. Subs. by Act 19 of 1958, s. 7, for “with the duty of one anna” (w.e.f. 1-10-1958). 
3. Subs. by Act 5 of 1927, s. 5, for “note or cheque”. 

40 

                                                           
have fetched, if sold in the open market on the date of execution of the instrument relating to the transfer 
of such property.  

[Vide Himachal Pradesh Act 7 of 1989, s. 3] 

Orissa 

Amendment  of  section  47-A,  (Act  2  of  1899).  —In  section  47-A  of  the  Indian  Stamp  Act,  1899           

(Act 2 of 1899)— 

(a) after sub-section (2), the following new sub-section shall be inserted, namely:— 

“(2-a)  The  Collector  may  sou  motu,  within  two  years  from  the  date  of  registration  of  any 
instrument not already referred to him under sub-section (1), call for purpose of satisfying himself as 
to the correctness of its value or consideration, as the case may be, and the duty payable thereon and if 
after such  examination, he has reasons to believe that the value or consideration has not been truly set  
forth  in  the  instrument,  he  may  determine  the  value  or  consideration  and  the  duty  as  aforesaid  in  
accordance  with  the  procedure  provided  for  in  sub-section  (2);  and  the  deficient  amount  of  duty,  if 
any, shall be payable  by the person liable to pay the duty.”; 

(b)  in  sub-section  (3),  after  the  word,  brackets  and  figure  “sub-section  (2)”  the  words,  brackets, 

figure and letter “or sub-section (2-a)” shall be inserted. 

[Vide Orissa Act 11 of 1965, s. 2] 

Orissa 

Amendment  of  section  47-A.—In  section  47-A  of  the  principal  Act,  in  sub-section  (2-a),  for  the 

words “two years”, the words “three years” shall be substituted. 

[Vide Orissa Act 1 of 2003, s. 5] 

Orissa  

(a)  Amendment  of  section  47-A.—for  sub-section  (1)  the  following  sub-section  shall  be 

substituted, namely:— 

(1) where the registering officer under the Registration Act, 1908, (16 of 1908) while registering 
any instrument of conveyance, exchange, gift, partition or settlement has reasons to believe  that the 
market value  of the property which is the subject matter of such instrument has not been rightly set 
forth  in  the  instrument  or  is  less  than  the  minimum  value  determined    in  accordance  with  the  rules 
made  under  this  Act,  he  shall,  before  registering    such  instrument,  refer  the  matter to  the  Collector, 
with an intimation in writing to the person concerned, for determination of the market value of such 
property and the proper duty payable thereon.; and 

(b) in sub-section (2-a) for the words “truly set forth in the instrument”, the words “rightly set 
forth in the instrument or is less than the minimum value determined in accordance with the rules 
made under this Act” shall be substituted. 

[Vide Orissa Act 8 of 2009, s. 2] 

Orissa  

Insertion of new section 47-A, Act 2 of 1899. —After section 47 of the Indian Stamp Act, 1899 (2 of 
1899) (hereinafter referred to as the Principal Act), the following new section shall be inserted, namely:— 

47-A.  Instruments  under-valued  how  to  be  dealt  with.—  (1)  If  the  registering  officer  appointed 
under the Indian Registration Act, 1908, while registering any instrument transferring any property, has  
reasons to believe that the value of the property or the consideration, as the case may be, has not been 
truly set forth in the instrument, he may, after  registering such instrument, refer the same  to the Collector 
for determination of the value or consideration, as the  case may be,  and the proper duty payable thereon. 

41 

 (2)  On  receipt  of  a  reference  under  sub-section  (1)  the  Collector  shall,  after  giving  the  parties  a 
reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed 
by  rules  made  under  this  Act,  determine  the  value  or  consideration  and  the  duty  as  aforesaid  and  the 
deficient amount of duty, if any, shall be payable by the person liable to pay the duty. 

(3) Any person aggrieved by an order of the Collector under sub-section (2) may, within thirty days 
from the date of the order, prefer an appeal before the District judge and all such appeals shall be heard 
and disposed of in such manner as may be prescribed by rules made under this Act. 

[Vide Orissa Act 35 of 1962, s. 2] 

Orissa  

Amendment  of  Section  47-A.—  In  section  47-A  of  the  Principal  Act,  for  sub-sections  (1),  (2)  and    

(2-a), the following sub-sections shall be substituted, namely:  

“(1) Where the registering officer under the Registration Act, 1908 (16 of 1908), while registering any 
instrument  of  conveyance,  exchange,  gift,  partition  or  settlement  has  reason  to  believe  that  the  market 
value  of the property  which  is the subject  matter  of  such  instrument  has  not  been  truly  set  forth in the 
instrument, he may, after registering such instrument, refer the matter to the Collector for determination 
of the market value of such property and the proper duty payable thereon. 

(2)   On  receipt  of  a  reference  under  sub-section  (1),  the  Collector  shall,  after  giving  the  parties  an 
opportunity  of  making  their  representations  and  after  holding  an  enquiry  in  such  manner  as  may  be 
prescribed by rules made under this Act, determine the market value of the property which is the subject 
matter of such instrument, and the duty as aforesaid and the deficient amount, if any, shall be payable by 
the person liable to pay the duty.  

(2-a) The Collector may suo motu within two years from the date of registration of such instrument, 
not already  referred to him under sub-section (1), call for and examine  the instrument for the purpose of 
satisfying  himself as to the correctness of the market value of the property  which is  the subject matter of 
such instrument and the duty payable  thereon and if after such examination, he has reason to  believe that 
the market value of  such property has not been truly set forth in the instrument, he  may determine the  
market value  of such property and the duty as aforesaid in accordance with the procedure provided for in 
sub-section (2) and the deficient amount of duty , if any, shall be payable by the person liable to pay the 
duty”. 
[Vide Orissa Act 7 of 1987, s. 6]  
Tripura 

In the Indian Stamp Act, 1899 as in force in the State of Tripura, after section 47, the following new 

section shall be inserted namely: — 

“47A”  Instruments  of  conveyance  etc.  undervalued,  how  to  be,  dealt  with  :—(1)  If  the 
Registering Officer appointed under the Indian Registration Act, 1908 (Central Act XVI of 1908), while 
registering any instrument of conveyance, exchange, gift or partition, has reason to believe that the value 
of the property which is the subject matter of the instrument, as has been set forth therein is lower than the 
market value thereof and proper duty has not been paid he may, after registering such instrument, refer 
the  same  to  the  Collector  for  determination  of  the  market  value  of  such  property  and  the  proper  duty 
payable thereon. 

(2) On receipt of a reference under Sub-Section (1), the Collector shall, after giving the parties a 
reasonable  opportunity  of  being  heard  and  after  holding  an  enquiry  in  such  manner  as  may  be 
prescribed by rules made under this Act, determine the market value of such property and the proper 
duty  payable  thereon  and  then  return  the  instrument  to  the  Registering  Officer  after  making  and 
endorsement over his signature thereon indicating the market value of the property so determined and 
deficient amount of duty, if any, that shall be payable by the person liable to pay the duty. 

(3) The Collector may, within a period of two year from the date of registration of any instrument 
of  conveyance,  exchange,  gift  or  partition,  not  already  sent  to  him  under  sub-section  (I),  call  for  as 
examine the instrument for the purpose of satisfying himself as to the correctness of the market value 

42 

of the property which is the subject matter of such instrument and the duty paid thereon and if after 
such examination, he has reasons to believe that the market value of such property has not been truly 
set forth in the instrument and the proper duty has not been truly set forth in the instrument and the 
proper duty has not been paid, he may determine the market value thereof and the proper duty payable 
thereon in accordance with the provision of sub-section (2). The difference, if any between the duty 
determined by the Collector and the duty already paid shall be payable by the person liable to pay the 
duty on the instrument: 

Provided that nothing in this sub-section shall apply to any instrument registered before the date of 

the commencement of the Indian Stamp (Tripura Third Amendment) Act, 1984. 

(4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3) may 
appeal to the appellate authority specified in sub-section (5), All such appeals shall be preferred within 
such time,  and  shall  be  heard  and  disposed  of  in such  manner,  as  may  be  prescribed  by  rules  made 
under this Act. 

(5)  The  State  Government  shall,  by  a  Notification  in  the  Official  Gazette,  appoint  a  person  not 

below  the  rank  of  a  Secretary  of  any  Department  to  be  the  appellate  authority  referred  to  in               
sub-section (4). 

(6) The amount of deficient duty, if any, shall be paid by deposit into Government Treasury by the 
person, liable to pay the duty, within a period of thirty days from the date of Notice in this behalf from 
the Registering Officer and in case of default in payment, such amount shall be recovered as arrears of 
land revenue. 

Explanation: For the purpose of the section the market value of any property shall be estimated to 
be the price which in the opinion of the Collector or the appellate authority, as the case may be, such 
property would have fetched, if sold in the open market on the date of execution of the instrument of 
conveyance, exchange gift or portion. 

[Vide Tripura Act 2 of 1986, s. 2] 

Meghalaya 

Insertion  of  new  Section  47A  in  Act  11  of  1899.—In  the  Indian  Stamp  Act,1899  after  the 

existing Section 47, the following new Section as Section 47A, shall be inserted, namely:-- 

“47A.  Instruments  under-valued  how  to  be  dealt  with.—(1)  If  registering  officer  appointed 
under the Indian Registration Act, 1908, while registering any instrument transferring any property, 
has reason to believe that the value of the property or the consideration, as the case may be has not 
been truly set forth in the instrument, he may, after registering such instrument, refer the same to the 
Deputy Commissioner, for determination of the value or consideration, as the case may be, and the 
proper duty payable thereon. 

(2) On receipt of the reference under sub-section (1), the Deputy Commissioner shall, after giving 
the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as 
may be prescribed by rules made under this Act, by order, determine the value of the property or the 
consideration and the duty aforesaid; and the deficient amount of duty, if any, shall be payable by the 
person liable to pay the duty and, on payment of such duty, the Deputy Commissioner shall endorse a 
certificate of such payment on the instrument under his seal and signature. 

(3) The Deputy Commissioner may, suo motu, within six months from the date of registration of 
any instrument not already referred to him under sub-section (1), call for and examine the instrument 
for the purpose  of  satisfying  himself  as to the correctness  of  its  value  or consideration,  as  the  case 
may be, and the duty payable thereon, and if after such examination, he has reason to believe that the 
value of consideration has not been truly set forth in the instrument, she may determine the value or 
consideration  and  the  duty  aforesaid  in  accordance  with  procedure  provided  for  in  sub-section  (2); 
and the deficient amount of duty if any, shall be payable by the person liable to pay the duty and, on 
the payment of such duty the Deputy Commissioner shall endorse a certificate of such payment on the 
instrument under his seal and signature. 

43 

(4) Any person aggrieved by an order of the Deputy Commissioner under sub-section (2) or sub-

section (3) may appeal to the Meghalaya Board of Revenue. 

(5) An appeal under sub-section (4) shall be filed within 90 (ninety) days of the date of the order 

sought to be appealed against.” 
[Vide Meghalaya Act 8 of 1983, s. 2] 

Uttarakhand 

Amendment of section 47-A.—In section 47-A of the Principal Act, :- 

(a) For sub-section (1), the following sub-sections shall be substituted, namely- 

"(1)    (a) If the  market value of any property which is the subject of any instrument, on which 
duty  is  chargeable  on  the  market  value  of  the  property  as  set  forth  in  such  instrument,  is  less  than 
even the minimum value determined in accordance with the rules made under this Act, the registering 
officer appointed under the Registration Act, 1908 shall, notwithstanding anything contained in the 
said  Act,  immediately  after  presentation  of  such  instrument  and  before  accepting  it  for  registration 
and  taking  any  action  under section  52 of the said  Act,  require the  person  liable  to  pay  stamp  duty 
under  section  29,  to  pay  the  deficit  stamp  duty  as  computed  on  the  basis  of  the  minimum  value 
determined  in  accordance  with  the  said  rules  and  return  the  instruments  for  presenting  again  in 
accordance with section 23 of the Registration Act, 1908; 

(b)  When  the  deficit  stamp  duty  required  to  be  paid  under  clause  (a),  is  paid  in  respect  of  any 
instrument and the instrument is presented again for registration, the registering officer shall certify 
by endorsement thereon, that the deficit stamp duty has been paid in respect thereof and the name and 
the residence of the person paying them and register the same; 

(c) Notwithstanding anything contained in any other provisions of this Act, the deficit stamp duty 
may be paid under clause (a) in the form of impressed stamps containing such declaration as may be 
prescribed; 

(d) If any person does not make the payment of the deficit stamp duty after receiving the order 
referred to in clause (a) and presents the instrument again for registration, the registering officer shall, 
before  registering  the  instrument,  refer  the  same  to  the  Collector,  for  determination  of  the  market 
value of the property and the proper duty payable thereon.  

(b) in sub-section (3) of section 47-A the following explanation shall be inserted, namely:- 

"Explanation-The  payment  of  deficit  stamp  duty  by  any  person  under  any  order  of  registering 
officer  under  sub-section  (1)  shall  not  prevent  the  Collector  from  initiating  proceedings  on  any 
instrument under sub section (3)." 

(c) after sub-section (4), the following sub-section shall be inserted namely:- 

"(4-A) The Collector shall also require along with the deficit stamp duty or penalty required to be 
paid under clause (ii) of sub-section (4), the payment of a simple interest at the rate of one and a half 
per cent per mensem on the amount of deficit stamp duty calculated from the date of the execution of 
the instrument till the date of actual payment; 

Provided that the amount of interest under this sub-Section shall be recalculated if the amount of 

deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority. 

(4-B) The amount of interest payable under sub section (4-A) shall be added to the amount due 

and be also deemed for all purposes to be part of the amount required to be paid. 

(4-C) Where realization of the deficit stamp duty remained stayed by any order of any court or 
authority and such order of stay is subsequently vacated, the interest referred to in sub-section (4-A) 
shall be payable also for any period during which such order of stay remained in operation. 

(4-D) Any amount paid or deposited by or recovered from, or refundable to, a person under the 
provision  of  this  Act,  shall  first  be  adjusted  towards  the  deficit  stamp  duty  or  penalty  outstanding 
against him and the excess if any, shall then be adjusted towards the interest, if any, due from him." 

[Vide Uttarakhand Act 1 of 2016, s. 8] 

44 

Uttar Pradesh 

Amendment of section 47.—In section 47-A of the principal Act, in sub-section (4), for the words, 
“Chief  Inspector  of  Stamp,  Uttar  Pradesh  or  any  officer  of  the  Stamp  Department  of  the  Board  of 
Revenue”, the words “Commissioner of Stamps or an Additional Commissioner of Stamps or a Deputy 
Commissioner of Stamps or an Assistant Commissioner of Stamps or any officer authorized  by the Board 
of Revenue in that behalf” shall be substituted. 

[Vide Uttar Pradesh Act 6 of 1980, s. 8] 

Amendment of section 47-A.— In section 47-A of the principal Act— 

(a) in sub-section (1) for the words, "of conveyance, exchange, gift, settlement, award or trust" 

the words "on which duty is chargeable on the market value of the property" shall be substituted ; 

(b)  in  sub-section  (2)  for  the  words "of  conveyance,  exchange,  gift,  settlement, award  or  trust" 
where they occur for the first time, the words "on which duty is chargeable on the market value of the 
property"  and  for  the  said  words  where  they  occur  for  the  second  time,  the  words  "of  such 
instrument" shall be substituted ; 

(c) in sub-section (3), for the words "of conveyance, exchange, gift, settlement, award or trust," 

the words "of the instrument" shall be substituted ; 

(d) in sub-section (4) for the words, "of conveyance, exchange, gift, settlement, award or trust," 
where they occur for the first time, the words "on which duty is chargeable on the market value of the 
property"  and  for  the  said  words,  where  they  occur  for  the  second  time,  the  words  "of  such 
instrument" shall be substituted. 

[Vide Uttar Pradesh Act 11 of 1992, s. 4] 

Amendment  of  section  47-A.—In section 47-A, in  sub-section (4), for the words “two years”, the 

words “four- years” shall be substituted and be deemed always to have been substituted :— 

[Vide Uttar Pradesh Act 20 of 1974, s. 5] 

Substitution of section 47-A—For section 47-A of the principal Act. the following section shall be 

substituted, namely :—  

"47-A (1) If the market value of any property which is the subject of any instrument, on which 
duty is chargeable on market value of such property, as set forth in such instrument, is less than even 
the  minimum  value  determined  in  accordance  with  the  rules  made  under  this  Act,  the  registering 
officer appointed under the Registration Act, 1908 shall, before registering the instrument, refer the 
same  to  the  Collector  for  determination  of  the  market  value  of  such  property  and  the  proper  duty 
payable thereon. 

(2) On receipt of a reference under sub-section (1) the Collector shall, after giving the parties 
a reasonable opportunity of being heard and after holding an inquiry in such manner as many be 
prescribed by rules made under this Act, determine the market value of the property which is the 
subject of such instrument and the proper duty payable thereon. 

(3) The Collector may, suo motu, or on a reference from any court or from the Commissioner 
of Stamps or an Additional Commissioner of Stamps or a Deputy Commissioner of Stamps or an 
Assistant  Commissioner  of  Stamps  or  any  officer  authorized  by  the  State  Government  in  that 
behalf,  within  four  years  from  the  date  of  registration  of  any  instrument  on  which  duty  is 
chargeable on the market value of the property not already referred to him under sub-section (1) 
call for and examine the instrument for the purpose of satisfying himself as to the correctness of 
the market value of the property which is the subject for of such instrument, and the duty payable 
thereon and if after such examination he has reason to believe that market value of such property 
has  not  been  truly  set  forth  in  such  instrument  he  may  determine  the  market  value  of  such 
property and the duty paable thereon : 

Provided that, with the prior permission of the State Government, an action under this sub-section 
may  be  taken  after  a  period  of  four  years  but  before  a  period  of  eight  years  from  the  date  of 
registration of the instrument on which duty is chargeable on the market value of the properly.  

45 

(4) If on enquiry under sub-section (2) and examination under sub-section (3) the Collector finds 

the market value of the property :— 

(i) truly set forth and the instrument duly Stamped, he shall certify by endorsement that it is 

duly stamped and return it to the person who made the reference ; 

(ii) not  truly  set  forth  and the instrument  not  duly  stamped  he  shall  require  the payment  of 
proper duty or the amount required to make up the deficiency in the same together with a penalty 
of  an  amount  not  exceeding  four  time  the  amount  of  the  proper  duty  or  the  deficient  portion 
thereof. 

(5) The instrument produced before the Collector under sub-section (2) or under sub-section (3) 

shall be deemed to have come before him in the performance of his functions. 

(6) In case the instrument is not produced within the period specified by the Collector, he may 
require payment of deficit stamp duty, if any, together with penalty on the copy of the instrument in 
accordance with the procedure laid down in sub-sections (2) and (4)." 

[Vide Uttar Pradesh Act 22 of 1998, s. 6] 

Amendment of section 47-A.— in section 47-A of the principal Act,— 

(a) for sub-section (1), the following sub-section shall be substituted, namely:— 

"(1) (a) If the market value of any property which is the subject of any instrument, on which duty 
is chargeable on the market value of the property as set forth in such instrument, is less than even the 
minimum value determined in accordance with the rules made under this Act, the registering officer 
appointed under the Registration Act, 1908 shall, notwithstanding anything contained in the said Act, 
immediately after presentation of such instrument and before accepting it for registration and taking 
any action under section 52 of the said Act, require the person liable to pay stamp duty under section 
29,  to  pay  the  deficit  stamp  duty  as  computed  on  the  basis  of  the  minimum  value  determined  in 
accordance  with  the  said  rules  and  return  the  instrument  for  presenting  again  in  accordance  with 
section 23 of the Registration Act, 1908. 

(b)  When  the  deficit  stamp  duty  required  to  be  paid  under  clause  (a),  is  paid  in  respect  of  any 
instrument and the instrument is presented again for registration, the registering officer shall certify 
by endorsement thereon, that the deficit stamp duty has been paid in respect thereof and the name and 
the residence of the person paying them and register the same. 

(c) Notwithstanding anything contained in any other provisions of this Act, the deficit stamp duty 
may be paid under clause (a) in the form of impressed stamps containing such declaration as may be 
prescribed. 

(d)  If  any  person  does  not  make  the  payment  of  deficit  stamp  duty  after  receiving  the  order 
referred  to  in  clause  (a)  and  presents  the  instrument  again  for  registration,  the  registering  officer  shall, 
before registering the instrument, refer the same to the Collector, for determination of the market value of 
the property and the proper duty payable thereon." 

(b) in sub-section (3), the following explanation shall be inserted, namely : — 

Explanation :— The payment of deficit stamp duty by any person under any order of registering 
officer  under  sub-section  (1)  shall  not  prevent  the  Collector  from  initiating  proceedings  on  any 
instrument under sub-section (3)." 

(c) after sub-section (4), the following sub-sections shall be inserted, namely :— 

(4-A) The Collector shall also require along with the deficit stamp duty or penalty required to be 
paid under clause (ii) of sub-section (4), the payment of a simple interest at the rate of one and half 
per cent per mensem on the amount of deficit stamp duty calculated from the date of the execution of 
the instrument till the date of actual payment : 

Provided that the amount of interest under this sub-section shall be recalculated if the amount of 

deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority. 

46 

 
(4-B) The amount of interest payable under sub-section (4-A) shall be added to the amount due 

and be also deemed for all purposes to be part of the amount required to be paid. 

(4-C) Where realization of the deficit stamp duty remained stayed by any order of any  court or 
authority and such order of stay is subsequently vacated, the interest referred to in sub-section (4-A) 
shall be payable also for any period during which such order of stay remained in operation. 

(4-D) Any amount paid or deposited by, or recovered from, or refundable to, a person under the 
provision  of  this  Act,  shall  first  be  adjusted  towards  the  deficit  stamp  duty  or  penalty  outstanding 
against him and the excess, if any, shall then be adjusted towards the interest, if any, due front him." 

[Vide Uttar Pradesh Act 38 of 2001, s. 7] 

Amendment of section 47-A.— In section 47-A of the principal, Act— 

(a)  in  sub-section  (1)  for  the  words.  "is  less  than  that  determined  in  accordance  with  any  rules 
made  under  this  Act",  the  words,  "is  less  than  even  the  minimum  value  determined  in  accordance 
with any rules made under this Act shall be substituted , 

(b)  in  sub-section  (4),  for  the  words,  "or  on  a  reference  from  Chief  Inspector  of  Stamps,  Uttar 
Pradesh” the words, "or on a reference from any court or from  the Chief Inspector of Stamps, Uttar 
Pradesh or any officer of the Stamp Department of the Board of Revenue." shall be substituted. 

[Vide Uttar Pradesh Act 49 of 1975, s. 6] 

48.    Recovery  of  duties  and  penalties.—All  duties,  penalties  and  other  sums  required  to  be  paid 
under this Chapter may be recovered by the Collector by distress and sale of the movable property of the 
person from whom the same are due, or by any other process for the time being in force for the recovery 
of arrears of land-revenue. 

STATE AMENDMENT 

Orissa 

Amendment of Section 48-A.—For Section 48-A of the Principal Act, the following section shall be 

substituted, namely:— 

“48-A. Notwithstanding anything contained in this Act, no certificate or endorsement under this Act , 
in respect of any instrument chargeable in the State of Orissa with a higher rate of duty  under this Act, 
for  the  time  being    in  force  as    amended  from    time  to  time  by    the  Orissa  Acts  shall  be  received  in 
evidence or be in any way  valid in respect  of the payment of duty on such instrument or in respect of the 
chargeability  of such instrument  with duty unless the duty chargeable  under the Orissa Act, has been 
paid on such instrument.”. 

[Vide Orissa Act 7 of 1987, s. 7] 

Uttar Pradesh 

Amendment  of  section  48.—  For  section  48  of  the  principal  Act,  the  following  section  shall  be 
substituted, namely :— 

"48. All duties penalties and other sums required to be paid under this Act may be recovered by the 
Collector by distress and sale of the movable property of the person from whom the same are due or by 
any other process for the time being in force for the recovery of arrears of land revenue." 
[Vide Uttar Pradesh Act 49 of 1975, s. 7] 

47 

 
 
CHAPTER V 

ALLOWANCES FOR STAMPS IN CERTAIN CASES 
49.    Allowance  for  spoiled  stamps.—Subject  to  such  rules  as  may  be  made  by  1 [the  2 [State 
Government]]  as  to  the  evidence  to  be  required,  or  the  enquiry  to  be  made,  the  Collector  may,  on 
application  made  within  the  period  prescribed in  section  50,  and  if  he  is  satisfied  as  to  the  facts,  make 
allowance for impressed stamps spoiled in the cases herein after mentioned, namely:— 

(a)  the  stamp  on  any  paper  inadvertently  and  undesignedly  spoiled,  obliterated  or  by  error  in 
writing  or  any  other  means  rendered  unfit  for  the  purpose  intended  before  any  instrument  written 
thereon is executed by any person: 

(b) the stamp on any document which is written out wholly or in part, but which is not signed or 

executed by any party thereto: 

(c)  in  the  case  of  bills  of  exchange  3[payable  otherwise  than  on  demand]  4***  or  promissory 

notes— 

(1) the stamp on 5[any such bill of exchange] 6*** signed by or on behalf of the drawer which 
has not been accepted or made use of in any manner whatever or delivered out of his hands for any 
purpose other than by way of tender for acceptance: 

provided that the paper on which any such stamp is impressed, does not bear any signature 

intended as or for the acceptance of any bill of exchange 7*** to be afterwards written thereon: 

(2)  the  stamp  on  any  promissory  note  signed  by  or  on  behalf  of  the  maker  which  has  not 

been made use of in any manner whatever or delivered out of his hands: 

(3) the stamp used or intended to be used for 8[any such bill of exchange] 9*** or promissory 
note signed by, or on behalf of, the drawer thereof, but which from any omission or error has 
been  spoiled  or  rendered  useless,  although  the  same,  being  a  bill  of  exchange 1***  may  have 
been presented for acceptance or accepted or endorsed, or, being a promissory note, may have 
been delivered to the payee: provided that another completed and duly stamped bill of exchange 
3***  or  promissory  note  is  produced  identical  in  every  particular,  except  in  the  correction  of 
such omission or error as aforesaid, with the spoiled bill, 3*** or note; 

(d) the stamp used for an instrument executed by any party thereto which— 

(1) has been afterwards found to be absolutely void in law from the beginning: 

(2)  has  been  afterwards  found  unfit,  by  reason  of  any  error  or  mistake  therein,  for  the 

purpose originally intended: 

(3) by reason of the death of any person by whom it is necessary that it should be executed, 
without  having  executed  the  same,  or  of  the  refusal  of  any  such  person  to  execute  the  same, 
cannot be completed so as to effect the intended transaction in the form proposed: 

(4) for want of the execution thereof by some material party, and his inability or refusal to 

sign the same, is in fact incomplete and insufficient for the purpose for which it was intended: 

(5) by reason of the refusal of any person to act under the same, or to advance any money 
intended  to  be  thereby  secured,  or  by  the  refusal  or  non-acceptance  of  any  office  thereby 
granted, totally fails of the intended purpose: 

1. Subs. by the A.O. 1937, for “the L.G.”.   
2. Subs. by the A.O. 1950, for “collecting Government”. 
3. Ins. by Act 5 of 1927, s. 5. 
4. The word “Cheques” omitted by s. 5, ibid. 
5. Subs. by, s. 5, ibid, for “any bill of exchange”. 
6. The words “or cheque” omitted by s. 5, ibid. 
7. The words “or cheque” omitted by Act 5 of 1927 s. 5. 
8. Subs. by s. 5, ibid, for “any bill of exchange”. 
9. The word “cheque” omitted by s. 5, ibid. 

48 

                                                           
(6) becomes useless in consequence of the transaction intended to be thereby effected being 
effected  by  some  other  instrument  between  the  same  parties  and  bearing  a  stamp  of  not  less 
value: 

(7) is deficient in value and the transaction intended to be thereby effected has been effected 

by some other instrument between the same parties and bearing a stamp of not less value: 

(8) is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made 

between the same parties and for the same purpose is executed and duly stamped: 

Provided that, in the case of an executed instrument, no legal proceeding has been commenced 
in  which  the  instrument  could  or  would  have  been  given  or  offered  in  evidence  and  that  the 
instrument is given up to be cancelled. 

Explanation.—The  certificate  of  the  Collector  under  section  32  that  the  full  duty  with  which  an 

instrument is chargeable, has been paid is an impressed stamp within the meaning of this section. 

50.  Application  for  relief  under  section  49  when  to  be  made.—The  application  for  relief  under 

section 49 shall be made within the following periods, that is to say,— 

(1) in the cases mentioned in clause (d) (5), within two months of the date of the instrument: 

(2) in the case of a stamped paper on which no instrument has been executed by any of the parties 

thereto, within six months after the stamp has been spoiled: 

(3) in the case of a stamped paper in which an instrument has been executed by any of the parties 
thereto, within six months after the date of the instrument, or, if it is not dated, within six months after 
the execution thereof by the person by whom it was first or alone executed: 

Provided that,— 

(a)  when  the  spoiled  instrument  has  been  for  sufficient  reasons  sent  out  of  1 [India],  the 

application may be made within six months after it has been received back in 1[India] ; 

(b) when, from unavoidable circumstances, any instrument for which another instrument has been 
substituted,  cannot be  given  up  to  be  cancelled  within  the  aforesaid  period, the  application  may  be 
made within six months after the date of execution of the substituted instrument. 

51.  Allowance  in  case  of  printed  forms  no  longer  required  by  Corporations.—The  Chief 
Controlling  Revenue-authority  2 [or  the  Collector  if  empowered  by  the  Chief  Controlling  Revenue-
authority in this behalf] may, without limit of time, make allowance for stamped papers used for printed 
forms of instruments 3[by any banker or] by any incorporated company or other body corporate, if for any 
sufficient reason such forms have ceased to be required by the said 3[banker], company or body corporate: 
provided  that  such  authority  is  satisfied  that  the  duty  in  respect  of  such  stamped  papers  has  been  duly 
paid. 

52. Allowance for misused stamps.—(a) When any person has inadvertently used for an instrument 
chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules 
made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp 
for an instrument not chargeable with any duty; or 

(b) when any stamp used for an instrument has been inadvertently rendered useless under section 15, 

owing to such instrument having been written in contravention of the provisions of section 13; 

the Collector may, on application made within six months after the date of the instrument, or, if it is not 
dated, within six months after the execution thereof by the person by whom it was first or alone executed, 
and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow 
as spoiled the stamp so misused or rendered useless. 

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956). 
2. Ins. by Act 4 of 1914, s. 2 and the Schedule Pt. 1. 
3. Ins. by Act 5 of 1906, s. 6. 

49 

                                                           
53. Allowance for spoiled or misused stamps how to be made.—In any case in which allowance is 

made for spoiled or misused stamps, the Collector may give in lieu thereof — 

(a) other stamps of the same description and value; or 

(b) if required and he thinks fit, stamps of any other description to the same amount in value; or 

(c)  at  his  discretion,  the  same  value  in  money,  deducting 1[ten  nayepaise]  for  each  rupee  or 

fraction of a rupee. 

54.    Allowance  for  stamps  not  required  for  use.—When  any  person  is  possessed  of  a  stamp  or 
stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which 
he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in 
money, deducting  4[ten nayepaise] for each rupee or portion of a rupee, upon such person delivering up 
the same to be cancelled, and proving to the Collector's satisfaction— 

(a) that such stamp or stamps were purchased by such person with a  bona fide intention to use 

them; and 

(b) that he has paid the full price thereof; and 

(c) that they were so purchased within the period of six months next preceding the date on which 

they were so delivered: 

Provided  that,  where  the  person is a  licensed  vendor of  stamps,  the  Collector  may,  if  he thinks  fit, 

make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid. 

2[54A. Allowances for stamps in denominations of annas.—Notwithstanding anything contained in 
section  54,  when  any  person  is  possessed  of  a  stamp  or  stamps  in  any  denominations,  other  than  in 
denominations of annas four of multiples thereof and such stamp or stamps has or have not been spoiled, 
the  Collector  shall  repay  to  such  person  the  value  of  such  stamp  or  stamps  in  money  calculated  in 
accordance  with the  provisions  of  sub-section  (2)  of section 14  of  the  Indian  Coinage  Act,  1906,  (3  of 
1906) upon such person delivering up, within six months from the commencement of the Indian Stamp 
(Amendment) Act,1958 (19 of 1958), such stamp or stamps to the Collector.] 

3[54B.  Allowances  for  Refugee  Relief  Stamps.—Notwithstanding  anything  contained in  section  54, 
when any person is possessed of stamps bearing the inscription “Refugee Relief” (being stamps issued in 
pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shall, 
upon such person delivering up, within six-month, from the commencement of the Refugee Relief Taxes 
(Abolition) Act, 1973 (13 of 1973), such stamps to the Collector, refund to such person the value of such 
stamps in money or give in lieu thereof other stamps of the same value: 

Provided that the State Government may, with a view to facilitating expeditious disposal of claims for 
such refunds, specify, in such manner as it deems fit, any other procedure which may also be followed for 
claiming such refunds.] 

55.  Allowance on renewal of certain debentures.—When any duly stamped debenture is renewed 
by the issue of a new debenture in the same terms, the Collector shall, upon application made within one 
month, repay to the person issuing such debenture, the value of the stamp on the original or on the new 
debenture, whichever shall be less: 

Provided that the original debenture is produced before the Collector and cancelled by him in such 

manner as 4[the State Government] may direct. 

Explanation.—A debenture shall be deemed to be renewed in the same terms within the meaning of 

this section notwithstanding the following changes:— 

1. Subs. by Act 19 of 1958, s. 8, for “one anna” (w.e.f. 1-10-1958).  
2. Ins. by Act 19 of 1958, s. 9, (w.e.f. 1-10-1958). 
3. Ins. by Act 13 of 1973, s. 2 (w.e.f. 1-4-1973). 
4. Subs. by the A. O. 1937, for “the G.G. in C.”. 

50 

                                                           
(a)  the  issue  of  two  or  more  debentures  in  place  of  one  original  debenture,  the  total  amount 

secured being the same; 

(b)  the  issue  of  one  debenture  in  place  of  two  or  more  original  debentures,  the  total  amount 

secured being the same; 

(c) the substitution of the name of the holder at the time of renewal for the name of the original 

holder; and 

(d) the alteration of the rate of interest or the dates of payment thereof. 

CHAPTER VI 

REFERENCE AND REVISION 

 56. Control of, and statement of case to, Chief Controlling Revenue-authority.—(1) The powers 
exercisable by a Collector under Chapter IV and Chapter V 1[and under clause (a) of the first proviso to 
section 26] shall in all cases be subject to the control of the Chief Controlling Revenue-authority. 

(2) If any Collector, acting under section 31, section 40 or section 41, feels doubt as to the amount of 
duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with 
his own opinion thereon, for the decision of the Chief Controlling Revenue-authority. 

(3) Such authority shall consider the case and send a copy of its decision to the Collector, who shall 

proceed to asses and charge the duty (if any) in conformity with such decision. 

Uttarakhand 

STATE AMENDMENT 

Amendment of section 56.—In Section 56 of the Principal Act, after sub-section (1) the  following 

sub-section shall be inserted, namely:- 

"(1-A) Notwithstanding anything contained in any other provisions of this Act, any person Including 
the Government aggrieved by any order of the Collector under chapter-IV, chapter-V or under clause (a) 
of the first proviso to section 26 may, within 60 days from the date receipt of such order, prefer an appeal 
against  such  order  to  the  Chairman,  Board  of  Revenue  who  shall,  after  giving  the  parties  a  reasonable 
opportunity of being heard consider the case and pass such order thereon as he thinks just and proper and 
the order so passed shall be final. 

Provided  that  no  application  for  stay  of  recovery  of  any  disputed  amount  of  stamp  duty  including 
interest thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the 
payment of not less than one third of such disputed amount. 

Provided further that where the Chairman, Board of Revenue passes an order for the stay of recovery 
of  any  stamp  duty,  interest  thereon  or  penalty  or  for  the  stay  of  the  operation  of  any  order  appealed 
against and such order results in the stay of recovery of any stamp duty, interest thereon or penalty, such 
stay order shall not remain in force for more than 30 days unless the appellant furnishes adequate security 
to the satisfaction of the Collector concern for the payment of the outstanding amount." 

[Vide Uttarakhand Act 1 of 2016, s. 9] 

Uttar Pradesh  

Amendment of section 56.—  In section 56 of the principal Act, after sub-section (1), the following 

sub-section shall be inserted, namely :-— 

"(1-A) Notwithstanding anything contained in any other provisions of this Act, any person including 
the Government aggrieved by an order of the Collector under Chapter-IV, Chapter-V or under clause (a) 
of  the  first  proviso  to  section  26  may,  within  sixty  days  from  the  date  receipt  of  such  order,  prefer  an 
appeal against such order to the Chief Controlling Revenue Authority, who shall, after giving the parties a 
reasonable opportunity of being heard consider the case and pass such order thereon as he thinks just and 
proper and the order so passed shall be final : 

1. Ins. by Act 15 of 1904, s. 7. 

51 

                                                           
Provided  that  no  application  for  stay  of  recovery  of  any  disputed  amount  of  stamp  duty  including 
interest thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the 
payment of not less than one third of such disputed amount ;  

Provided further that where the Chief Controlling Revenue Authority passes an order for the stay of 
recovery  of  any  stamp  duty,  interest  thereon  or  penalty  or  for  the  stay  of  the  operation  of  any  order 
appealed  against  and  such  order  results  in  the  stay  of  recovery  of  any  stamp  duty,  interest  thereon  or 
penalty, such stay order shall not remain in force for more than thirty days unless the appellant furnishes 
adequate  security  to  the  satisfaction  of  the  Collector  concerned  for  the  payment  of  the  outstanding 
amount." 

[Vide Uttar Pradesh Act 38 of 2001, s. 8] 

57.    Statement  of  case  by  Chief-Controlling  Revenue-authority  to  High  Court.—(1) The Chief 
Controlling  Revenue-authority  may  state  any  case  referred  to  it  under  section  56,  sub-section  (2),  or 
otherwise coming to its notice, and refer such case, with its own opinion thereon,— 

1[(a) if it arises in a State, to the High Court for that State; 

2[(b) if it arises in the Union territory of the Delhi, to the High Court of Delhi;] 

3* 

* 

            * 

                      *   

                * 

4[(c) if it arises in the Union territory of the Arunachal Pradesh or Mizoram, to the Gauhati High 

Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura;)] 

(d) if it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at 

Calcutta;  

(e) if it arises in the Union territory of the 5[Lakshadweep], to the High Court of Kerala;] 

6[(ee)  if  it  arises  in  the  Union  territory  of  the  Chandigarh,  to  the  High  Court  of  Punjab  and 

Haryana;] 

7[(f) if it arises in the Union territory of Dadra and Nagar Haveli, to the High Court of Bombay.] 

(2) Every such case shall be decided by not less than three Judges of the High Court 8*** to which it 

is referred, and in case of difference the opinion of the majority shall prevail. 

58.  Power of High Court to call for further particulars as to case stated.—If the High Court 9*** 
is  not  satisfied  that  the  statements  contained  in  the  case  are  sufficient  to  enable  it  to  determine  the 
questions  raised  thereby,  the  Court  may  refer  the  case  back  to  the  Revenue-authority  by  which  it  was 
stated, to make such additions thereto or alterations therein as the Court may direct in that behalf. 

59. Procedure in disposing of case stated.—(1) The High Court, 9*** upon the hearing of any such 
case,  shall  decide  the  questions  raised  thereby,  and  shall  deliver  its  judgment  thereon  containing  the 
grounds on which such decision is founded. 

1. Subs. by the A.O. (No. 2) 1956, for clauses (a) to (g). 
2. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, s. 3 and Sch. 

for clause (b) (w.e.f. 1-11-1966). 

3. Clause (bb) ins. by s. 3 and the Schedule ibid. And omitted by the State of Himachal Pradesh (Adaptation of Laws on Union 

Subjects) Order, 1973, s. 3 and Sch. (w.e.f. 25-1-1971). 

4. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order 1974, s. 3 and the Schedule 

for clause (c) (w.e.f. 21-1-1972).  

5. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the 

Schedule for “the Laccadive, Minicoy and Amindivi Islands” (w.e.f. 1-11-1973).   

6. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968,    s. 3 and Sch. 

(w.e.f. 1-11-1966).  

7. Ins. by Reg. 6 of 1963, s. 2 and the First Sch. 
8. The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1950. 
9. The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1948. 

52 

 
 
 
                                                           
(2)  The  Court  shall  send  to  the  Revenue-authority  by  which  the  case  was  stated,  a  copy  of  such 
judgment under the seal of the Court and the signature of the Registrar; and the Revenue-authority shall, 
on receiving such copy, dispose of the case conformably to such judgment. 

60.    Statement  of  case  by  other  Courts  to  High  Court.—(1)  If  any  Court,  other  than  a  Court 
mentioned  in  section  57,  feels  doubt  as  to  the  amount  of  duty  to  be  paid  in  respect  of  any  instrument 
under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it, with his own 
opinion  thereon,  for  the  decision  of  the  High  Court 9***  to  which,  if  he  were  the  Chief  Controlling 
Revenue-authority, he would, under section 57, refer the same. 

(2) Such Court shall deal with the case as if it had been referred under section 57, and send a copy of 
its  judgment  under  the  seal  of  the  Court  and  the  signature  of  the  Registrar  to  the  Chief  Controlling 
Revenue-authority and another like copy to the Judge making the reference, who shall, on receiving such 
copy, dispose of the case conformably to such judgment. 

(3)  References  made  under  sub-section (1),  when  made  by  a  Court subordinate  to  a  District  Court, 
shall be  made through  the District  Court, and,  when made  by  any  subordinate Revenue  Court, shall  be 
made through the Court immediately superior. 

61. Revision of certain decisions of Courts regarding the sufficiency of stamps. —(1) When any 
Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding under 
Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (V of 1898), makes any order 
admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of 
duty and a penalty under section 35, the Court to which appeals lie from, or references are made by, such 
first-mentioned Court may, of its own motion or on the application of the Collector, take such order into 
consideration. 

(2) If such Court, after such consideration, is of opinion that such instrument should not have been 
admitted in evidence without the payment of duty and penalty under section 35, or without the payment 
of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the 
amount  of  duty  with  which  such  instrument  is  chargeable,  and  may  require  any  person  in  whose 
possession  or  power  such  instrument  then  is,  to  produce  the  same,  and  may  impound  the  same  when 
produced. 

(3) When any declaration has been recorded under sub-section (2), the Court recording the same shall 
send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or 
is otherwise in the possession of such Court, shall also send him such instrument. 

(4)  The  Collector  may  thereupon,  notwithstanding  anything  contained  in  the  order  admitting  such 
instrument  in  evidence,  or  in  any  certificate  granted  under  section  42,  or  in  section  43,  prosecute  any 
person  for  any  offence  against  the  Stamp-law  which the  Collector  considers  him  to  have  committed  in 
respect of such instrument: 

Provided that, –– 

(a) no such prosecution shall be instituted where the amount (including duty and penalty) which, 
according to the determination of such Court, was payable in respect of the instrument under section 
35,  is  paid  to  the  Collector,  unless  he  thinks  that  the  offence  was  committed  with  an  intention  of 
evading payment of the proper duty; 

(b)  except  for  the  purposes  of  such  prosecution,  no  declaration  made  under  this  section  shall 
affect  the  validity  of  any  order  admitting  any  instrument  in  evidence,  or  of  any  certificate  granted 
under section 42. 

Uttar Pradesh 

STATE AMENDMENT 

Amendment  of  section  61.  –In  section  61  of  the  principal  Act,  in  sub-section  (1),  for  the  words  and 
figures "Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898," the worth and figures 

53 

 
"sections  125  to  128  and  sections  145  to  148  of  the  Code  of  Criminal  Procedure,  1973"  shall  be 
substitute. 

[Vide Uttar Pradesh Act 6 of 1980, s. 9] 

CHAPTER VII 

CRIMINAL OFFENCES AND PROCEDURE 

62. Penalty for executing, etc., instrument not duly stamped. ––(1) Any person–– 

(a) drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or 
presenting for acceptance or payment, or accepting, paying or receiving payment of, or in any manner 
negotiating,  any  bill  of  exchange  1[payable  otherwise  than  on  demand]  2***  or  promissory  note 
without the same being duly stamped; or 

(b) executing or signing otherwise than as a witness any other instrument chargeable with duty 

without the same being duly stamped; or 

(c) voting or attempting to vote under any proxy not duly stamped, 

shall for every such offence be punishable with fine which may extend to five hundred rupees: 

Provided that, when any penalty has been paid in respect of any instrument under section 35, section 
40  or  section  61,  the  amount  of  such  penalty  shall  be  allowed  in  reduction  of  the  fine,  (if  any) 
subsequently imposed under this section in respect of the same instrument upon the person who paid such 
penalty. 

(2) If a share-warrant is issued without being duly stamped, the company issuing the same, and also 
every person who, at the time when it is issued, is the managing director or secretary or other principal 
officer of the company, shall be punishable with fine which may extend to five hundred rupees. 

Arunachal Pradesh 

STATE AMENDMENT 

Amendment of sections 62.—In the Indian Stamp act, 1899 (2 of 1899) in its application to the state 

of Arunachal Pradesh. 

(1) (i) in section 62, in clause (c), for the words “five hundred rupees”, the words “two thousand 

rupees” shall be substituted. 

(ii)  in  section  62,  in  sub-section  (2),  for  the  words  “five  hundred  rupees”,  the  words  “five 

thousand rupees” shall be substituted. 

[Vide Arunachal Pradesh Act 3 of 2010, s. 2] 

Uttarakhand 

Amendment  of  section  62.—In  sub-section  (1)  of  section  62  of  the  Principal  Act  for  the  words, 
“shall for every such offence, be punishable with fine which may extend to five hundred rupees”, shall be 
substituted as follows, namely:-- 

“shall for every such offence, be punishable with fine which may extend to five thousand rupees”. 

[Vide Uttarakhand Act 1 of 2016, s. 10] 

3[62A. Penalty for failure to comply with provisions of section 9A.––(1) Any person who,–– 

(a) being required under sub-section (1) of section 9A to collect duty, fails to collect the same; or 

1. Ins. by Act 5 of 1927, s. 5. 
2. The word “cheque” omitted by s. 5, ibid. 
3. Ins. by Act 7 of 2019, s. 18 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

54 

                                                           
(b)  being  required  under  sub-section  (4)  of  section  9A  to  transfer  the  duty  to  the  State 
Government  within  fifteen  days  of  the  expiry  of  the  time  specified  therein,  fails  to  transfer  within 
such time, 

shall be punishable with fine which shall not be less than one lakh rupees, but which may extend up to 
one per cent. of the collection or transfer so defaulted. 

(2) Any person who,— 

(a)  being  required  under  sub-section  (5)  of  section  9A  to  submit  details  of  transactions  to  the 

Government, fails to submit the same; or 

(b)  submits  a  document  or  makes  a  declaration  which  is  false  or  which  such  person  knows  or 

believes to be false, 

shall be punishable with fine of one lakh rupees for each day during which such failure continues or one 
crore rupees, whichever is less.] 

Uttar Pradesh 

Amendment of section 62.— In section 62 of the principal Act, in sub-section (1), for the words, "shall, 
for  every  such  offence,  be  punishable  with  fine  which  may  extend  to  five  hundred  rupees",  the  words, 
"shall, for every such offence, be punishable with imprisonment for a term which shall not be less than 
one month but which may extend to six months and with fine which may extend to five thousand rupees" 
shall be substituted. 

[Vide Uttar Pradesh Act 38 of 2001, s. 9] 

63. Penalty for failure to cancel adhesive stamp.––Any person required by section 12 to cancel an 
adhesive stamp, and failing to cancel such stamp in manner prescribed by that section, shall be punishable 
with fine which may extend to one hundred rupees. 

STATE AMENDMENT 

Arunachal Pradesh 

Amendment of sections  63,- 

(2) in section 63, for the words “one hundred rupees”, the words “five hundred rupees” shall be 

substituted. 

[Vide Arunachal Pradesh Act 3 of 2010, s. 2] 

64. Penalty for omission to comply with provisions of section 27.––Any person who, with intent to 

defraud the Government,–– 

(a) executes any instrument in which all the facts and circumstances required by section 27 to be 

set forth in such instrument are not fully and truly set forth; or 

(b) being employed or concerned in or about the preparation of any instrument, neglects or omits 

fully and truly to set forth therein all such facts and circumstances; or 

(c) does any other act calculated to deprive the Government of any duty or penalty under this Act; 

shall be punishable with fine which may extend to five thousand rupees. 

STATE AMENDMENT 

Orissa  

Amendment of Section 64.––In section 64 of the Principal Act, the words “and where the person is 

liable to pay the duty shall also be liable to pay the deficient amount of duty” shall be added at the end. 

[Vide Orissa Act 7 of 1987, s. 8] 

55 

 
 
Arunachal Pradesh 

Amendment of sections 64,- 
(3) in section 64, in clause (c), for the words “five thousand rupees”, the words “ten thousand rupees” 

shall be substituted. 

[Vide Arunachal Pradesh Act 3 of 2010, s. 2] 

Uttar Pradesh 
Amendment  of  section  64.—  In. section 64 of the principal Act, for the words, "with fine which may 
extend to five thousand rupees," the words “imprisonment for a term which may extend to three months 
or with fine which may extend to ten thousand rupees or with both" shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 7] 

Insertion  of  new  sections  64-A  and  64-B.  After  section  64  of  the  principal  Act,  the  following 

sections shall be inserted, namely :— 

"64-A.Penalty for omission to comply with sections II-A and article 25-A of Schedule I-B.—Any 
person who either refuses or neglects to stamp a counter-part or-duplicate (including counterfoil or carbon 
as-copy) of any bill or cash memo on the date of its issue in accordance with Article 25-A of Schedule I-
B or fails to pay the duty in cash in accordance with section II-A or where the same is paid in cash, fails 
to maintain a proper account thereof in accordance with sub-section (2) of section 11-A, shall for every 
such offence be punishable with fine which may extend to five hundred rupees. 

64-B. Recovery of amount of deficit stamp duty.—(1) Where any person liable to pay duty under 
this  Act  is  convicted  of  an  offence  under  section  62  or  64,  in  respect  of  any  instrument  (not  being  an 
instrument  specified  in  Entry  91  of  List  I  in  the  Seventh  Schedule  to  the  Constitution),  the  Magistrate 
shall  in  addition  to  any  punishment  which  may  be  imposed  for  such  offence,  direct  recovery  of  the 
amount of duty .and penalty, if any, due under this Act from such person in respect of that instrument, and 
such amount shall also be recoverable as if it were a fine imposed by the Magistrate. 

(2) Upon such recovery the Collector shall thereupon certify by endorsement on the instrument that 

proper duty or penalty, as the case may be, has been levied in respect thereof.” 

[Vide Uttar Pradesh Act 49 of 1975, s. 8] 

65. Penalty for refusal to give receipt, and for devices to evade duty on receipts.––Any person 

who,–– 

(a) being required under section 30 to give a receipt, refuses or neglects to give the same; or, 

(b) with intent to defraud the Government of any duty, upon a payment of money or delivery of 
property  exceeding  twenty  rupees  in  amount  or  value,  gives  a  receipt  for  an  amount  or  value  not 
exceeding twenty rupees, or separates or divides the money or property paid or delivered; 

shall be punishable with fine which may extend to one hundred rupees. 

STATE AMENDMENT 

Arunachal Pradesh 

Amendment of sections 65,- 

(4)  in  section  65,  in  clause  (b),  for  the  words    “one  hundred  rupees”,  the  words  “five  hundred 

rupees” shall be substituted. 

[Vide Arunachal Pradesh 3 of 2010, s. 2] 

66.  Penalty for not making out policy or making one not duly stamped.––Any person who–– 

(a) receives, or takes credit for, any premium or consideration for any contract of insurance and 
does not, within one month after receiving, or taking credit for, such premium or consideration, make 
out and execute a duly stamped policy of such insurance; or 

(b) makes, executes or delivers out any policy which is not duly stamped, or pays or allows in 

account, or agrees to pay or allow in account, any money upon, or in respect of, any such policy; 

56 

 
shall be punishable with fine which may extend to two hundred rupees. 

STATE AMENDMENT 

Arunachal Pradesh 

Amendment of sections 66,-In section 66, in clause (b), for the words “two hundred rupees”, the words 
“five hundred rupees” shall be substituted. 

[Vide Arunachal Pradesh 3 of 2010, s. 2] 

67. Penalty for not drawing full number of bills or marine policies  purporting to be in sets.––
Any person drawing or executing a bill of exchange 1[payable otherwise than on demand] or a policy of 
marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time 
drawing or executing on paper duly stamped the whole number of bills or policies of which such bill or 
policy purports the set to consist, shall be punishable with fine which may extend to one thousand rupees. 

Arunachal Pradesh 

Amendment of sections 67,- 

STATE AMENDMENT 

In section 67, for the words “one thousand rupees” the words “two thousand rupees” shall be substituted. 

[Vide Arunachal Pradesh 3 of 2010, s. 2] 

68.    Penalty  for  post-dating  bills,  and  for  other  devices  to  defraud  the  revenue.––Any  person 

who, –– 

(a) with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or 
promissory  note  bearing  a  date  subsequent  to  that  on  which  such  bill  or  note  is  actually  drawn  or 
made; or, 

(b)  knowing  that  such  bill  or  note  has  been  so  post-dated,  endorses,  transfers,  presents  for 
acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in any manner 
negotiate the same; or, 

(c) with the like intent, practices or is concerned in any act, contrivance or device not specially 

provided for by this Act or any other law for the time being in force; 

shall be punishable with fine which may extend to one thousand rupees. 

STATE AMENDMENT 

Arunachal Pradesh 

Amendment of sections 68,- 

(7) in section 68, in clause  (c), for the words “one thousand rupees” , the words “two thousand 

rupees” shall be substituted. 

[Vide Arunachal Pradesh Act 3 of 2010, s. 2] 

 69.  Penalty  for  breach  of  rule  relating  to  sale  of  stamps  and  for  unauthorised  sale.––(a) Any 

person appointed to sell stamps who disobeys any rule made under section 74; and 

(b) any person not so appointed who sells or offers for sale any stamp (other than a 2[ten naye paise or 

five nayepaise] adhesive stamp); 

shall be punishable with imprisonment for a term which may extend to six months, or with fine which 
may extend to five hundred rupees, or with both. 

1. Ins. by Act 5 of 1927, s. 5.  
2. Subs. by Act 19 of 1958, s. 10, for “one anna or half an anna” (w.e.f. 1-10-1958). 

57 

 
 
 
                                                           
Arunachal Pradesh   

Amendment of sections 69,- 

STATE AMENDMENT 

(8)  in  section  69,  in  clause  (b),  for  the  words  “five  hundred  rupees”,  the  words  “five  thousand 

rupees” shall be substituted. 

[Vide Arunachal Pradesh Act 3 of 2010, s. 2] 

70.  Institution  and  conduct  of  prosecutions.––(1)  No  prosecution  in  respect  of  any  offence 
punishable  under  this  Act  or  any  Act  hereby  repealed,  shall  be  instituted  without  the  sanction  of  the 
Collector  or  such  other  officer  as 1 [the 2 [State  Government]]  generally,  or  the  Collector  specially, 
authorizes in that behalf. 

(2) The Chief Controlling Revenue-authority, or any officer generally or specially authorized by it in 

this behalf, may stay any such prosecution or compound any such offence. 

(3) The amount of any such composition shall be recoverable in the manner provided by section 48. 
71. Jurisdiction of Magistrate.––No Magistrate other than a Presidency Magistrate or a Magistrate 
whose powers are not less than those of a Magistrate of the second class, shall try any offence under this 
Act. 

72.  Place of trial.––Every such offence committed in respect of any instrument may be tried in any 
district  or  presidency-town  in  which such instrument is  found,  as  well as  in any  district  or  presidency-
town in which such offence might be tried under the Code of Criminal Procedure for the time being in 
force. 

CHAPTER VIII 
SUPPLEMENTAL PROVISIONS 

73. Books, etc., to be open to inspection.–– Every public officer having in his custody any registers, 
books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or 
to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable 
times permit any person authorized in writing by the Collector to inspect for such purpose the registers, 
books,  papers,  documents  and  proceedings,  and  to  take  such  notes  and  extracts  as  he  may  deem 
necessary, without fee or charge. 

STATE AMENDMENT 

Orissa  

 Amendment  of  section  73.––For  section  73  of  the  principal  Act,  the  following  section  shall  be 

substituted, namely:— 

(1)  Every  public  officer  or  any  person  having  in  his  custody  any  registers,  books,  records,  papers, 
documents or  proceedings, the inspections whereof may tend to secure any duty, or to prove or lead to 
the discovery  of any  fraud  or omission  in  relation to  any  duty,  shall at all reasonable times  permit  any 
officer authorized in writing by the Collector to enter upon any premises and to inspect for such purposes 
the registers, books, records, papers, documents and proceedings and to take such notes and extracts, as 
he may deem necessary, without fee or charge and if necessary to seize them and impound the same under 
proper acknowledgement: 

Provided that such seizure of any registers, books, records, papers, documents or proceedings in the 
custody of any Bank be made only after a notice of thirty days to make good the deficit of stamp duty is 
given. 

Explanation—For  the  purposes  of  this  proviso  ‘Bank’  means  a  banking  company  as  defined  in            

section 5 of the Banking Regulation Act, 1949 and includes the State Bank of India,  constituted  by the 
State Bank of India Act, 1955, a subsidiary  bank as defined in the State Bank of India (Subsidiary Bank) 
Act,  1959  corresponding  new  Bank    as  define  in  the Banking  Companies  (Acquisition  and Transfer  of 
Undertakings) Act, 1980, a Regional Rural Bank established under the Regional Rural Bank Act, 1976, 
the  Industrial  Development  Bank  of  India  Act,  1964,  National  Bank  of  Agriculture  and  Rural 
Development  Act, 1981, the Life Insurance  Corporation Act, 1956, the Industrial Fiancé Corporation of 
India  established  under  the  Industrial  Finance  Corporation  Act,  1948,  and  as  such  other  financial  or 

1. Subs. by the A.O. 1937, for “the L.G.”. 
2. Subs. by the A.O. 1950, for “collecting Government”.  

58 

                                                           
banking  institution onwned, controlled or managed by a State Government or the Central Government, as 
may be notified in this behalf by the Government. 

(2)  Every  person  having  in  his  custody  or  maintaining  such  registers,  books,  records,  papers, 
documents    or  proceedings  shall,  when  so  required  by  the  officer  authorized  under  sub-section  (1), 
produce them before such officer and at all  reasonable  times permit such officer to inspect them and take 
such notes and extracts as he may deem necessary. 

(3) if, upon such inspection, the officer so authorized, is of opinion that any instrument is chargeable 
with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required 
to make up the same form the person liable to pay the stamp duty and in case of default the amount of the 
duty shall be recovered as an arrear of land  revenue. 

[Vide Orissa Act 1 of 2003, s. 6] 

Orissa  

Amendment  of  Section  73.  —In  Explanation  to  sub-section  (1)  of  Section  73  of  the  Indian  Stamp 
Act, 1899, (2 of 1899) for the words and figures “the Industrial Finance Corporation of India established 
under  the  Industrial  Finance  Corporation  Act,  1948”,  the  words  and  figures  “other  public  financial 
institutions notified under Section 4-A of the Companies Act, 1956 (1 of 1956)” shall be substituted. 
[Vide Orissa Act 5 of 2004, s. 2] 

Uttar Pradesh 
Inserted  of  new  section  73-A—After  section  73  of  the  principal  Act,  the  following  section  shall  be  inferred, 
namely :—  

“73-A.  Collector’s  power  to  authorize  officer  to  enter  premises  and  inspect  certain 
documents".—(1) Where the Collector has reason to believe that all or any of the instruments specified 
in Articles 5 and 43 of the Schedule 1-B have not been charged at all or have been incorrectly charged 
with  duty  leviable  under  this  Act,  he  may  authorize  in  writing  any  officer  to  enter  upon  any  premises 
where  the  Collector  has  reason  to  believe  that  any  registers,  books,  records,  papers,  documents  or 
proceedings  relating  to  or in  connection  with any  such  instrument  are  kept and to inspect  them,  and  to 
take such notes and extracts as such officer deems necessary. 

(2)  Every  person  having  in  his  custody  or  maintaining  such  registers,  books,  records,  papers, 
documents or proceedings shall at all reasonable times, permit such officer to inspect them and to take 
such notes and extracts as he may deem necessary."] 

[Vide Uttar Pradesh Act 6 of 1980, s. 10] 

Amendment of section 73--In seetion:73-A of the principal Act – 

(a) for sub-section (1) the following sub-section shall be substituted namely :— 

"(1) 'Where the Collector has reason to believe that any instrument chargeable to duty has not 
been charged at all or has been incorrectly charged with duty leviable under this Act, he or any 
other Officer authorized by him writing in This behalf may enter upon any premises where the 
Collector  has  reason  to  believe  that  any  registers,  books,  records  papers,  maps,  documents  or 
proceedings relating to or in connection with any such instrument are kept and to inspect them 
and to take such notes, copies and extracts as the Collector or such officer deems necessary."  

(b)  in  sub  section  (2)  after  the  word  ''papers"  the  Word  "maps"  and  after  the  word  "notes"  the 

word "copies” shall be inserted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 8] 

1 [73-A. Power  of  Central  Government  to  make  rules.—(1)  The  Central  Government  may,  by 

notification in the Official Gazette, make rules for carrying out the provisions of Part AA of Chapter II. 

(2) Without prejudice to the generality of the provisions of sub-section (1), the Central Government may 

make rules for all or any of the following matters, namely:–– 

1. Ins. by Act 7 of 2019, s. 19 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

59 

                                                           
(a) the manner of collection of stamp-duty on behalf of the State Government by the stock exchange 
or the clearing corporation authorised by it, from its buyer under clause (a) of sub-section (1) of section 
9A; 

(b) the manner of collection of stamp-duty on behalf of the State Government by the depository from 

the transferor under clause (b) of sub-section (1) of section 9A; 

(c) the manner of collection of stamp-duty on behalf of the State Government by the depository from 

the issuer under clause (c) of sub-section (1) of section 9A; 

(d) the manner of transfer of stamp-duty to the State Government under sub-section (4) of section 9A; 
(e) any other matter which has to be, or may be, provided by rules.] 

1[73B. Power to issue directions and to authorise certain authorities to issue instructions, etc.––

The Central Government may,–– 

(a) issue directions relating to such matters and subject to such conditions, as it deems necessary; 

(b) in writing, authorise the Securities and Exchange Board of India established under section 3 of 
the  Securities  and  Exchange  Board  of  India  Act,  1992  (15  of  1992)  or  the  Reserve  Bank  of  India 
constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) to issue instructions, 
circulars or guidelines,  

for carrying out the provisions of Part AA of Chapter II and the rules made there under.] 

74.  Powers  to  make  rules  relating  to  sale  of  stamps.––The 2[State  Government] 3***  may  make 

rules for regulating–– 

(a) the supply and sale of stamps an stamped papers, 

(b) the persons by whom alone such sale is to be conducted, and 

(c) the duties and remuneration of such persons: 

Provided  that  such  rules  shall  not  restrict  the  sale  of 4[ten  nayepaise  or  five  nayapaise]  adhesive 

stamps. 

Uttar Pradesh 

STATE AMENDMENT 

Amendment of section 74.— In section 74 of the principal Act, for clause (c), the following clause shall 
be substituted, namely :—  

“(c) the duties and remuneration of and the fees chargeable from such person.” 

[Vide Uttar Pradesh Act 22 of 1998, s. 9] 

75. Power to make rules generally to carry out Act. ––The 3[State Government] may make rules to 
carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no 
case exceed five hundred rupees, to be incurred on breach thereof. 

76.  Publication  of  rules.  ––5[(1)  All  rules  made  under  this  Act  shall  be  published  in  the  Official 

Gazette.] 

(2)  All  rules  published  as  required  by  this  section  shall,  upon  such  publication,  have  effect  as  if 

enacted by this Act. 

6[(2A) Every rule made by the Central Government under this Act shall be laid, as soon as may be 
after it is made, before each House of Parliament, while it is in session, for a total period of thirty days 
which may be comprised in one session or in two or more successive sessions, and if, before the expiry of 
the session immediately following the session or the successive sessions aforesaid, both Houses agree in 
making any modification in the rule or both Houses agree that the rule should not be made, the rule shall 

1. Ins. by Act 12 of 2020, s. 144 (w.e.f. 1-4-2020). 
2. Subs. by the A.O. 1950, for “collecting Government”. 
3. The words “Subject to the Control of the G.G. in C” omitted by the A.O.1937. 
4. Subs. by Act 19 of 1958 s. 10, for “one anna or half an anna” (w.e.f.  1-10-1958). 
5. Subs. by the A.O. 1937, for sub-section (1). 
6. Ins. by Act 7 of 2019, s. 20 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

60 

                                                           
 
thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that 
any such modification or annulment shall be without prejudice to the validity of anything previously done 
under that rule.] 

 1[(3) Every rule made by the State Government under this Act shall be laid, as soon as may be after it 

is made, before the State Legislature.] 

2[76A.Delegation  of  certain  powers .––3[4***  The  State  Government  may,  by  notification  in  the 

Official Gazette], delegate–– 

(a) all or any of the powers conferred on it by sections 2(9), 33(3), (b), 70(1), 74 and 78 to the 

Chief Controlling Revenue-authority; and 

(b) all or any of the powers conferred on the Chief Controlling Revenue-authority by sections 45 
(1),  (2),  56  (1)  and  70  (2)  to  such  subordinate  Revenue-authority  as  may  be  specified  in  the 
notification.] 

STATE AMENDMENT 

Uttar Pradesh 

Amendment of section 76-A to Act no. II of 1899.—In section 76-A of the Indian Stamp Act, 1899, as 
amended in its application to Uttar Pradesh, in clause (b) for the figures “56 (1)” the figures and letter “56 
(1) (1-A)” shall be substituted. 

[Vide Uttar Pradesh Act 1 of 2016, s. 2] 

 77.    Saving  as  to  court-fees.––Nothing  in  this  Act contained  shall  be  deemed  to  affect the duties 

chargeable under any enactment for the time being in force relating to court-fee. 

Himachal Pradesh 

STATE AMENDMENT 

      Amendment of Section 77. ––At the beginning of section 77 of the said Act the following words 
shall be inserted, namely:- 

“Except for the provisions as to copies contained in section 6-A”. 

[Vide Himachal Pradesh Act 4 of 1953, s. 11] 

Orissa  

Section 77-A, Act 2 of 1899.––After section 77 of the principal Act the following new section shall 

be inserted, namely:–– 

77-A. Fractions of five naye paise to be rounded off.–– In the determination of the amount of duly 
payable or of allowance to be made under this Act, any fraction of five naye paise shall be rounded off to 
the next higher five naye paise. 

[Vide Orissa Act 35 of 1962, s. 3] 

5[77A. Saving as to certain stamps.––All stamps in denominations of annas four or multiples thereof 
shall  be  deemed  to  be  stamps  of  the  value  of  twenty-five  nayepaise  or,  as  the  case  may  be,  multiples 
thereof and shall, accordingly, be valid for all the purposes of this Act.] 

1. Ins. by Act 4 of 2005, s. 2 and the Schedule.  
2. Ins. by Act 4 of 1914, s. 2 and the Schedule Pt. I.  
3. Subs. by the A.O. 1937, for “The Local Government may, by notification in the Local Official Gazette”. 
4. The words, figures and brackets “The Central Government subject to the provision of section 124(1) of the Government of 

India Act, 1935, and” omitted by the A.O. 1950.  
5. Ins. by Act 19 of 1958, s. 11 (w.e.f. 1-10-1958). 

61 

 
 
                                                           
Orissa  

STATE AMENDMENT 

Repeal of section 77-A, (Act 2 of 1899). –– Section 77-A of the Indian Stamp Act, 1899 (2 of 1899) 

(hereinafter referred a to as the principal Act), shall be omitted. 

[Vide Orissa Act 9 of 1970, s. 2] 
78. Act to be translated, and sold cheaply. –– Every State Government shall make provision for the 
sale of translations of this Act in the principal vernacular languages of the territories administered by it at 
a price not exceeding 1[twenty-five nayepaise] per copy. 

Assam 

STATE AMENDMENT 

Substitution of section 78.—In the principal Act, for section 78, the following shall be substituted, 

namely,— 

“78.  Duty  or allowance to  be  rounded  off to  78 the  next  rupee.—If the total amount of duty 
payable,  or  of  allowance  to  be  made  under  this  Act  is  not  a  round  figure,  the  total  amount  shall  be 
rounded off the next rupee.” 

[Vide Assam Act 22 of 2004, s. 5] 

Uttar Pradesh 

Omission of section 78.— Section 78 of the principal Act shall be omitted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 10] 

79. [Repealed.] Rep. by the Repealing and Amending Act, 1914 (10 of 1914) s. 3 and Schedule II. 

1. Subs. by Act 19 of 1958, s. 12, “four annas” (w.e.f. 1-10-1958). 

62 

 
 
 
  
 
 
                                                           
SCHEDULE 1 
STAMP-DUTYON INSTRUMENTS 
(See section 3) 

Description of Instrument                                        Proper Stamp-duty 

1 [5.  AGREEMENT  OR  MEMORANDUM  OFAN 
AGREEMENT— 
(a) if relating to the sale of a bill of exchange; 

Two annas. 

      (b) if relating to the sale of a Government security 
or  share  in  an  incorporated  company  or  other  body 
corporate; 

      (c) if not otherwise provided for 

Subject to a maximum of ten rupees, one anna 
for every Rs. 10,000 or part thereof of the value 
of the security or share. 
Eight annas. 

Exemptions 

the  deposit  of 

Agreement or memorandum of agreement— 
(a) for or relating to the sale of goods or merchandise 
exclusively,  not  being  a  NOTEOR  MEMORANDUM 
chargeable under No. 43; 
(b)  made  in  the  form  of  tenders  to  the  Central 
Government for or relating to any loan; 
2*                         *                            *                        * 
AGREEMENT TO LEASE. See LEASE (No. 35). 
3[6.AGREEMENT RELATING TO DEPO- SIT 
OF TITLE-DEEDS, PAWN OR PLEDGE, that is 
to say, any instrument evidencing an agreement 
relating to — 
instruments 
(1) 
constituting  or  being  evidence  of  the  title  to  any 
property whatever (other than a marketable security); 
or 
(2) the pawn or pledge of movable property, 
where  such  deposit,  pawn  or  pledge  has  been  made 
by  way  of  security  for  the  repayment  of  money 
advanced  or  to  be  advanced  by  way  of  loan  or  an 
existing or future debt—  
(a)  if  such  loan  or  debt  is  repayable  on  demand  or 
more  than  three  months  from  the  date  of  the 
instrument evidencing the agreement; 
(b)  if  such  loan  or  debt  is  repayable  not  more  than 
three months from the date of such instruments. 

title-deeds  or 

The same duty as a Bill of Exchange [No. 13 (b)] 
for the amount secured.  

Half the duty payable on a Bill of Exchange [No. 
13 (b)] for the amount secured. 

Exemption 
Instrument of pawn or pledge of goods if unattested.] 

 7.  APPOINTMENT  IN  EXECUTION  OF  A 
POWER, whether of trustees or of property, movable 
or immovable, where made by any writing not being 
a will. 

Fifteen rupees. 

1. Subs. by Act 6 of 1910, s.3, for article 5. 
2. Clause (c) omitted by the A.O. 1950. 
3. Subs. by Act 15 of 1904, s. 8, for article. 6. 

63 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Description of Instrument                                        Proper Stamp-duty 

8. APPRAISEMENT OR VALUATION made 

otherwise than under an order of the Court in the 
course of a suit— 

(a) where the amount does not exceed Rs. 1,000; 

The same duty as a Bond (No. 15) for such 
amount. 

(b)inan other case……………………………. 

Five rupees. 

Five rupees. 

Twenty-five rupees.  

Two hundred and fifty rupees. 

Exemptions 
           (a)  Appraisement  or  valuation  made  for  the 
information  of  one  party  only,  and  not  being  in  any 
manner obligatory between parties either by agreement or 
operation of law. 
          (b)  Appraisement  of  crops  for  the  purpose  of 
ascertaining the amount to be given to a landlord as rent. 

9.  APPRENTICESHIP-DEED, 

including  every 
writing relating to the service or tuition of any apprentice, 
clerk  or  servant,  placed  with  any  master  to  learn  any 
profession,  trade  or  employment,  not  being  ARTICLES 
OF CLERKSHIP, (No. 11). 

Exemption 
Instruments  of  apprenticeship  executed  by  a  Magistrate   
under  the 1Apprentices  Act,  1850  (XIX  of  1850),  or  by 
which a person is apprenticed by or at the charge of any 
public charity. 
10.  ARTICLES  OF  ASSOCIATION  OF  A 
COMPANY. 

Exemption  
      Articles of any Association not formed for profit 
and  registered  under  section  26  of  the  2 Indian 
Companies Act, 1882 (VI of 1882). 

See  also  MEMORANDUM  OF  ASSOCIATION  OF  A 

COMPANY (No.39). 

11.  ARTICLES  OF  CLERKSHIP  or  contract 
whereby any person first becomes bound to serve as 
a clerk in order to his admission as an attorney in any 
High Court. 

ASSIGNMENT.  See  CONVEYANCE  (No.  23), 
TRANSFER  (No.  62),  and  TRANSFEROF  LEASE  (No. 
63), as the case may be. 

ATTORNEY.  See  ENTRYAS  AN  ATTORNEY  (No. 

30) and POWEROF ATTORNEY (No. 48). 

AUTHORITY TO ADOPT. See ADOPTION-DEED 

(No. 3). 

1. See now the Apprentices Act, 1961 (52 of 1961).  
2. See now the Companies Act, 1956 (1 of 1956). 

64 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Description of Instrument                                        Proper Stamp-duty 

12.  AWARD,  that  is  to  say,  any  decision  in 
writing by an arbitrator or umpire, not being an 
award directing a partition, on a reference made 
otherwise  than  by  an  order  of  the  Court  in  the 
course of a suit— 

(a) where the amount or  value of the property to 
which  the  award  relates  as  set  forth  in  such  award 
does not exceed Rs. 1,000; 

The same duty as a Bond (No. 15) for such 
amount. 

(b)  in any other case………………………… 

Five rupees. 

                             Exemption 

Award  under  the  1 Bombay  District  Municipal 
Act,  1873  (Bom.  Act  6  of  1873),  section  81,  or  the 
Bombay Hereditary Offices Act, 1874 (Bom. Act (3of 
1874), section 18. 

2 [13.  BILL  OF  EXCHANGE  as  defined  by 
s.2(2),  not  being  a  Bond,  bank-note  or  currency-
note— 

(b)where payable otherwise than on demand— 

(i) where payable not more than three months 

after date or sight— 

if the amount of the bill or note does not 

Thirty paise. 

exceed Rs. 500; 

if it exceeds Rs. 500 but does not exceed 

Rs. 1,000; 

Sixty paise. 

and for every additional Rs. 1,000 or part thereof 

Sixty paise. 

in excess of Rs. 1,000; 

(ii)where payable more than three months but 

not more than six months after date or sight— 

if the amount of the bill or note does not 

exceed Rs. 500; 

Sixty paise. 

if it exceeds Rs. 500 but does not exceed 

One rupee twenty paise. 

Rs. 1,000; 

and  for  every  additional  Rs.  1,000  or  part 

One rupee twenty paise. 

thereof in excess of Rs. 1,000; 

(iii)  where  payable  more  than  six  months  but 

not more than nine months after date or sight— 

if  the  amount  of  the  bill  or  note  does  not 

Ninety paise. 

exceed Rs. 500; 

1. See now the Bombay District Municipal Act, 1901 (Bom. Act 3 of 1901). 
2. Subs. by notification No. S.O. 130(E), dated 28-1-2004, for articles 13 and 14. 

65 

 
 
                                                           
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of Instrument 

Proper Stamp duty 

if it exceeds Rs. 500 but does not exceed Rs. 1,000; 

One rupee eighty paise. 

and for every additional Rs. 1,000 or part thereof in 

excess of Rs. 1,000; 

One rupee eighty paise. 

(iv)where payable more than nine months but not 

more than one year after date or sight—  

if the amount of the bill or note does not exceed 

Rs. 500; 

if  it  exceeds  Rs.  500  but  does  not  exceed        Rs. 

1,000; 

and for every additional Rs. 1,000 or part thereof in 

excess of Rs. 1,000; 

(c)where payable at more than one year after date or 

sight— 

One rupee twenty five paise. 

Two rupees fifty paise. 

Two rupees fifty paise. 

if the amount of the bill or note does not exceed Rs. 500; 

Two rupees fifty paise. 

if it exceeds Rs. 500 but does not exceed Rs. 1,000; 

 Five rupees. 

and for every additional Rs. 1,000 or part thereof in 

Five rupees. 

excess of Rs. 1,000; 

14. BILL OF LADING (including a through bill of 
lading). 

One rupee. 
N.B.—If a bill of lading is drawn 
in parts, the proper stamp 
therefore must be borne by 
each one of the set.] 

Exemptions 

(a)  Bill  of  lading  when  the  goods  therein  described 
are  received  at  a  place  within  the  limits  of  any  port  as 
defined under the Indian Ports Act, 1889 (10 of1889), and 
are to be delivered at another place within the limits of the 
same port. 

(b)  Billof  lading  when  executed  out  of  India  and 

relating to property to be delivered in India. 

15.  BOND  [as  defined  by  section  2(5)]  not  being  a 
DEBENTURE (No. 27) and not being otherwise provided for 
by this Act, or by the Court-fees Act, 1870 (7 of 1870),— 

where the amount or value secured does not exceed Rs. 10;  Two annas. 

where it exceeds Rs. 10 and does not exceed Rs. 50;  

Four annas. 

66 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of Instrument                              

Proper Stamp duty 

where it exceeds Rs. 50 and does not exceed Rs. 100  
where it exceeds Rs. 100 and does not exceed Rs. 200  
where it exceeds Rs. 200 and does not exceed Rs. 300  
where it exceeds Rs. 300 and does not exceed Rs. 400  

where it exceeds Rs. 400 and does not exceed Rs. 500  
where it exceeds Rs. 500 and does not exceed Rs. 600  

where it exceeds Rs. 600 and does not exceed Rs. 700  

where it exceeds Rs. 700 and does not exceed Rs. 800  
where it exceeds Rs. 800 and does not exceed Rs. 900  
where it exceeds Rs. 900 and does not exceed Rs.  1,100 
and for every Rs. 500 or part thereof in excess of Rs. 1,000 
See  ADMINISTRATION  BOND  (No.  2),  BOTTOMRY  BOND  (No. 
16),  CUSTOMS  BOND  (No.  26),  INDEMNITY  BOND  (No.  34), 
RESPONDENTIA BOND (No. 56), SECURITY BOND (No. 57). 

Bond, when executed by— 

Exemptions 

(a)  headmen  nominated  under  rules  framed  in 
accordance with the Bengal Irrigation Act, 1876 (Ben. Act 3 
of 1876), section 99, for the due performance of their duties 
under that Act; 

(b) any  person for the purpose of  guaranteeing that 
the local income derived from private subscriptions to a 
charitable  dispensary  or  hospital  or  any  other  object  of 
public  utility  shall  not  be  less  than  a  specifed  sum  per 
mensem. 

16. BOTTOMRY BOND, that is to say, any instrument 
where by the master of a sea-going ship borrows money on the 
security  of  the  ship  to  enable  him  to  preserve  the  ship  or 
prosecute her voyage. 

17.  CANCELLATION—Instrument  of  (including  any 
instrument  by  which  any  instrument  previously  executed  is 
cancelled), if attested and not otherwise provided for. 
See also Release (No. 55), Revocation of Settlement (No. 58-B),  
Surrender of Lease (No. 61), Revocation of Trust (No. 64-B). 

18. CERTIFICATE OF SALE (in respect of each property 
put up as a separate lot and sold) granted to the purchaser of any 
property sold by public auction by a Civil or Revenue Court, or 
Collector or other Revenue-officer— 

(a) where the purchase-money does not exceed Rs. 10; 

(b)  where  the  purchase-money  exceeds  Rs.  10  but 

does not exceed Rs. 25; 

(c) in any other case ....................... 

Eight annas. 
One rupee. 
One rupee eight annas. 
Two rupees. 

Two rupees eight annas. 
Three rupees. 

Three rupees eight annas. 

Four rupees. 
Four rupees eight annas. 
Five rupees. 
Two rupees eight annas. 

The same duty as a Bond         
(No. 15) for the same amount. 

Five rupees. 

Two annas. 

Four annas. 

The same duty as a 
conveyance  (No.  23)  for  a 
consideration  equal  to  the 
amount  of  the  purchase-
money only. 

67 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of Instrument                                        Proper Stamp-duty 

19.  CERTIFICATE  OR  OTHER  DOCUMENT 1 [(except  the 
certificate  or  other  document  covered  under  Articles  27  and 
56A)”evidencing the right or title of the holder thereof, or any other person, 
either to any shares, scrip or stock in or of any incorporated company or other 
body corporate, or to become proprietor of shares, scrip or stock in or of any 
such company or body. 
2*  *   *    *. 

20.  CHARTER-PARTY,  that  is  to  say,  any  instrument  (except 
agreement for the hire of a tug-steamer) whereby a vessel or some specified 
principal part thereof is let for the specified purposes of the charterer, whether 
it includes a penalty clause or not. 

3 [Two anna]. 

One rupee. 

4*                            *     *                           *            

                            * 

22. COMPOSITION-DEED, that is to say, any instrument executed by 
a debtor whereby he conveys his property for the benefit  of his creditors, or 
whereby  payment  of  a  composition  or  dividend  on  their  debts  is  secured  to 
the creditors, or whereby provision is made for the continuance of the debtor's 
business,  under  the  supervision  of  inspectors  or  under  letters  of  licence,  for 
the benefit of his creditors. 

23.  CONVEYANCE  [as  defined  by  section  2  (10)]  not  being  a  

Transfer charged or exempted under No. 62,— 

Ten rupees. 

where  the  amount  or  value  of  the  consideration  for  such 

Eight annas. 

conveyance as set forth therein does not exceed Rs. 50: 

where it exceeds Rs. 50 but does not exceed Rs. 100. 

One rupees. 

Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 

100 
200 
300 
400 
500 
600 
700 
800 
900 

ditto 
ditto 
ditto 
ditto 
ditto 
ditto 
ditto 
ditto 
ditto 

200 
300 
400 
500 
600 
700 
800 
900 
 1,000 

Two rupees. 
Three rupees. 
Four rupees. 
Five rupees. 
Six rupees. 
Seven rupees. 
Eight rupees. 
Nine rupees. 
Ten rupees. 

and for every Rs. 500 or part thereof in excess of Rs. 1,000 

Five rupees. 

Exemption 

5[(a)Assignment of copyright by entry made under the6Indian Copyright 

Act, 1847 (20 of 1847) section 5.] 

7[(b) for the purpose of this article, the portion of duty paid in respect of 
a document falling under article No. 23A shall be excluded while computing 
the  duty  payable  in  respect  of  a  corresponding  document  relating  to  the 
completion of the transaction in any Union territory under this article.] 

CO-PARTNERSHIP-DEED. See Partnership (No. 46.) 

5[23A.  CONVEYANCE 

IN  THE  NATURE  OF  PART 
PERFORMANCE—Contracts for the transfer of immovable property in the 
nature  of  part  performance  in  any  Union  territory  under  section  53A  of  the 
Transfer of Property Act, 1882 (4 of 1882). 

Ninety per cent. of the duty as a 
Conveyance (No. 23).] 

1. Ins. by Act 7 of 2019, s. 21 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
2. The words, brackets and figures “See also LETTER OF ALLOTMENT OF SHARES (No. 36)” omitted by s. 21, ibid. (w.e.f. 

1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

3. Subs. by Act 43 of 1923 s. 2, for “One anna”. 
4. Art. 21 omitted by Act 5 of 1927, s. 5. 
5. Certain words and figure numbered as clause (a) thereof by Act 48 of 2001, s. 11 (w.e.f. 24-9-2001). 
6. See now the Copyright Act, 1957 (14 of 1957).  
7. Ins. by Act 48 of 2001, s. 11 (w.e.f. 24-9-2001). 

68 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Description of Instrument                                        Proper Stamp-duty 

24.  COPY  OR  EXTRACT  certified to  be  a  true  copy  or 
extract,  by  or  by  order  of  any  public  officer  and  not  chargeable 
under the law for the time being in force relating to court-fees— 

(i)if the original was not chargeable with duty or if the duty 

with which it was chargeable does not exceed one rupee; 

Eight annas. 

(ii) in any other case………………… 

One rupee. 

Exemptions 

(a)Copy  of  any  paper  which  a  public  officer  is  expressly 
required by law to make or furnish for record in any public office 
or for any public purpose. 

1[(b) Copy of, or extract from, any register relating to births, 
baptisms,  namings,  dedications,  marriages, 2[divorces,]  deaths  or 
burials]. 

25. COUNTERPART OR DUPLICATE of any instrument 
chargeable with duty and in respect of which the proper duty has 
been paid,— 

The same duty as is payable on the 
original. 

(a)  if  the  duty  with  which  the  original  instrument  is 

chargeable does not exceed one rupee; 

One rupee. 

The same duty as a Bond (No. 15) 
for such amount. 

 Five rupees. 

(b) in any other case 

.................. 

Exemption 

Counterpart  of  any  lease  granted to  a  cultivator,  when 

such lease is exempted from duty. 

26. CUSTOMS BOND— 

(a) where the amount does not exceed Rs. 1,000; 

(b)in any other case ..........................  

3[27. DEBENTURE—[as defined by section 2(10A)] 

  (see section 9A and 9B) 

(a)in case of issue of debenture; 

(b) in case of transfer and re-issue of debenture. 

0.005% 

0.0001%] 

1. Subs. by Act 5 of 1906, s. 7, for clauses (b) and (c). 
2. Ins. by Act 10 of 1914, s. 2 and the First Schedule.  
3. Subs. by Act 7 of 2019, s. 21, for article 27 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

69 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Description of Instrument 

Proper Stamp-duty 

Explanation.—The  term  “Debenture”  includes  any  interest 
coupons attached thereto but the amount of such coupons shall not 
be included in estimating the duty.  

Exemption 

A debenture issued by an incorporated company or other body 
corporate in terms of a registered mortgage-deed, duly stamped in 
respect  of the  full amount of  debentures  to  be issued  thereunder, 
whereby the company or body borrowing makes over, in whole or 
in  part, their  property  to  trustees  for  the  benefit  of  the  debenture 
holders: 

Provided  that  the  debentures  so  issued  are  expressed  to  be 

issued in terms of the said mortgage-deed. 

See also BOND (NO. 15): and sections 8 and 55. 

28.  DELIVERY  ORDER 

IN  RESPECT  OF 
GOODS,1[(excluding  delivery  order  in  respect  of  settlement  of 
transactions  in  securities  in  stock  exchange)] that  is  to  say,  any 
instrument  entitling  any  person  therein  named,  or  his  assigns,  or 
the holder thereof, to the delivery of any goods lying in any dock 
or  port,  or  in  any  warehouse  in  which  goods  are  stored  or 
deposited  on  rent  or  hire,  or  upon  any  wharf,  such  instrument 
being signed by or on behalf of the owner of such goods, upon the 
sale or transfer of the property therein, when such goods exceed in 
value twenty rupees. 

DEPOSITOFTITLE-DEEDS

2

[SEE  AGREEMENT 

RELATINGTO 

DEPOSITOFTITLE-DEEDS PAWN OR PLEDGE (NO. 6)]. 

DISSOLUTION OF PARTNERSHIPSee PARTNERSHIP      (No. 46). 

29. DIVORCE.—Instrument of, that is to say, any instrument by 

which any person effects the dissolution of his marriage.  

DOWER—Instrument of See SETTLEMENT (No. 58).                                                                                                                                                                                                                                   
DUPLICATE. See COUNTERPART (No. 25). 

30.  ENTRY  AS  AN  ADVOCATE,  VAKIL  OR 
ATTORNEY ON THE ROLL OF ANY HIGH COURT3[under 
the Indian Bar Councils Act, 1926 (38 of 1926) or] in exercise of 
powers conferred on such court by Letters patent or by the 4Legal 
Practitioners Act, 1884 (9 of 1884)—  

(a) in the case of an Advocate or Vakil……….  

(b) in the case of an Attorney…….. 

Exemption 

entry of an advocate, vakil or attornery on the roll of any High 

court when he has previously been enrolled in a High Court. 

5 *                      *                                  *                    

*                * 

1. Ins. by Act 7 of 2019, s. 21 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
2. Subs. by Act 15 of 1904, s. 8, for “See Agreement by way of Equitable Mortgage (No. 6)”. 
3. Ins. by Act 38 of 1926, s. 19 and theSch. 
4. Since repealed. 
5. The entry “EQUITABLE MORTGAGE” omitted by Act 15 of 1904, s. 8. 

70 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
31. EXCHANGE OF PROPERTY.—Instrument of. 
EXTRACT. See Copy (No. 24). 
32. FURTHER CHARGE.—Instrument of, that is to say, any 

instrument imposing a further charge on mortgaged property—  

(a) when the original mortgage is one of the description referred 

to in clause (a) of Article No. 40 (that is, with possession); 

(b) when such mortgage is one of the description referred to in 

clause (b)of Article No. 40 (that is, without possession)— 

(i)  if  at the time  of  execution  of the  instrument  of  further 
charge  possession  of  the  property  is  given  or  agreed  to  be 
given under such instrument; 

(ii) if possession is not so given......... 

33. GIFT.—Instrument of, not being a SETTLEMENT (No. 

58) or will or TRANSFER (No. 62). 

HIRING AGREEMENT or agreement for service. SEE 

AGREEMENT No.5). 

34. INDEMNITY-BOND.............. 

INSPECTORSHIP-DEED See COMPOSITION-DEED (No. 
22) INSURANCE. See POLICY OF INSURANCE (No. 
47). 

35. LEASE, including an under-lease or sub-lease and any 

agreement to let or sub-let—  

(a) whereby such lease the rent is fixed and no premium is 

paid or delivered—  

(i) where the lease purports to be for a term of less than 

one year; 

(ii) where the lease purports to be for a term of not less 

than one year but not more than three years; 

(iii) where the lease purports to be for a term in excess of 

three years; 

(iv) where the lease does not purport to be for any definite 

term; 

(v) where the lease purports to be in perpetuity; 

71 

in 

set 

forth 

The  same  duty  as  a  Conveyance 
(No. 23) for a consideration equal to 
the value of the property of greatest 
value 
such 
as 
instrument. 
The  same  duty  as  a  Conveyance 
(No. 23) for a consideration equal to 
the  amount  of  the  further  charge 
secured by such instrument. 
The  same  duty  as  a  Conveyance 
(No. 23) for a consideration equal to 
the  total  amount  of  the  charge 
(including  the  original  mortgage 
and any further chage already made) 
less  the  duty  already  paid  on  such 
further 
original  mortgage 
charge.  

and 

The  same  duty  as  a  Bond  (No.  15) 
for the amount of the further charge 
secured by such instrument. 
The  same  duty  as  a  Conveyance 
(No.  23)  for  a  consideration  equal 
to  the  value  of  the  property,  as  set 
forth in such instrument. 
The  same  duty  as  a  Security  Bond 
(No. 57) for the same amount. 
The  same  duty  as  a  Bond  (No.15) 
for  the  whole  amount  payable  or 
deliverable under such lease. 
The same duty as Bond (No. 15) for 
the  amount  or  value  of the  average 
annual rent reserved. 
The  same  duty  as  a  Conveyance 
(No.  23)  for  a  consideration  equal 
to  the  amount  or  value  of  the 
average annual rent reserved. 
The same duty as a Conveyance (No. 
23)  for  a  consideration  equal  to  the 
amount  or  value  of  the  average 
annual  rent  which  would  be  paid  or 
delivered for the first ten years if the 
lease continued so long. 
The same duty as a Conveyance (No. 
23) for a consideration equal to one-
fifth  of  the  whole  amount  of  rents 
which  would  be  paid  or  delivered  in 
respect  of  the  first  fifty  years  of  the 
lease. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of Instrument 

(b) where the lease is granted for a fine or premium 

or for money advanced and where no rent is reserved; 

(c) where the lease is granted for a fine or premium 

or for money advanced in addition to rent reserved; 

Proper Stamp-duty 
The  same  duty  as  a  Conveyance  (No.  23) 
for  a  consideration  equal  to  the  amount  or 
value  of  such  fine  or  premium  or  advance 
as set forth in the lease. 
The  same  duty  as  a  Conveyance  (No.  23) 
for  a  consideration  equal  to  the  amount  or 
value  of  such  fine  or  premium  or  advance 
as  set  forth  in  the  lease,  in  addition  to  the 
duty  which  would  have  been  payable  on 
such lease if no fine or premium or advance 
had been paid or delivered: 
Provided 
in  any  case  when  an 
that, 
agreement  to  lease  is  stamped  with  the  ad 
valorem  stamp  required  for  a  lease,  and  a 
lease  in  pursuance  of  such  agreement  is 
subsequently  executed,  the  duty  on  such 
lease shall not exceed eight annas. 

Exemptions 

(a)Lease,  executed  in  the  case  of  a  cultivator  and 
for the purposes of cultivation (including a lease of trees 
for the production of food or drink) without the payment 
or delivery of any fine or premium, when a definite term 
is expressed and such term does not exceed one year, or 
when  the  average  annual  rent  reserved  does  not  exceed 
one hundred rupees. 

1*                                  * *                                                                                *                                    *             
2[36. LETTER OF ALLOTMENT in respect of 

3[Two annas.], 

any loan to be raised by any company or proposed 
company.] 

4[37.  LETTER  OF  CREDIT,  that  is  to  say 
any  instrument  by  which  one  person  authorizes 
another  to  give  credit  to  the  person  in  whose  favour  it 
is drawn. 

LETTER OF GUARANTEE, See AGREEMENT  (No. 5). 

38.  LETTER  OF  LICENCE,  that  is  to  say, 
any  agreement  between a debtor and his creditors that 
the letter shall, for a specified time, suspend their claims 
and  allow  the  debtor  to  carry  on  business  at  his  own 
discretion. 

39.  MEMORANDUM  OFASSOCIATION  OFA 

COMPANY— 

5[Two rupees.] 

Ten rupees. 

(a)  if  accompanied  by  articles  of  association  under 
section  37  of  the  6 Indian  Companies  Act,  1882  (6  of 
1882);                

Fifteen rupees. 

(b) if not so accompanied  

Forty rupees. 

1. Exemption (b) omitted by the A.O. 1937. 
2. Subs. by Act 7 of 2019, s. 21, for Article 36 (w.e.f.  1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
3. Subs. by Act 43 of 1923, s. 2, for “one anna”. 
4. Subs. by notification No. S.O. 130 (E), dated 28-1-2004, for article 37. 
5. Subs. by Act 32 of 1985, s. 50 (w.e.f. 1-7-1985). 
6.  See now the Companies Act, 1956 (1 of 1956). 

72 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Description of Instrument 

Exemption 

Proper Stamp-duty 

Memorandum of any association not formed for profit 
and registered under section 26 of the 1Indian Com-
panies Act, 1882 (6 of 1882). 
40. MORTGAGE-DEED, not being 2[an AGREEMENT 
RELATING-TO DEPOSITOF TITLE-DEEDS, PAWN OR 
PLEDGE (NO. 6)], BOTTOMRY BOND (NO. 16), 
MORTGAGE OF A CROP (NO. 41), RESPONDENTIA BOND 
(No. 56), OR SECURITY BOND (NO. 57)—  

(a) when possession of the property or any part 
of the property comprised in such deed is given by 
the mortgagor or agreed to be given; 

(b) when 3***possession is not given or agreed 

to be given as aforesaid; 

Explanation.—A  mortgagor  who  gives  to  the 
mortgagee  a  power-of-attorney  to  collect  rents  or  a 
lease  of  the  property  mortgaged  or  part  thereof,  is 
deemed to give possession within the meaning of this 
Article. 

(c)  when  a  collateral  or  auxiliary  or  additional 
or  substituted  security,  or  by  way  of  further 
assurance  for  the  abovementioned  purpose  where 
the principal or primary security is duly stamped—  
for  every  sum  secured  not  exceeding  Rs.  1,000 
and  for  every  Rs.  1,000  or  part thereof  secured 
in excess of Rs. 1,000. 

(1) 

Exemptions 
taking 
Instruments,  executed  by  person 
advances under the Land Improvement Loans Act, 1883 
(19 of 1883), or the Agriculturists' Loan Act, 1884 (12 
of  1884),  or  by  their  sureties  as  security  for  the 
repayment of such advances. 
(2) Letter of hypothecation accompanying a bill of exchange. 
4 *                                  *                                      * 
including  any 
41.  MORTGAGE  OF  A  CROP, 
instrument  evidencing  an  agreement 
the 
to  secure 
repayment of a loan made upon any mortgage of a crop, 
whether the crop is or is not in existence at the time of the 
mortgage— 

(a)when  the  loan  is  repayable  not  more  than  three 

months from the date of the instrument—  

The same duty as a Conveyance (No. 23) 
for  a  consideration  equal  to  the  amount 
secured by such deed. 

The same duty as a Bond (No. 15) for 
the amount secured by such deed. 

Eight annas. 

Eight annas. 

               *                              * 

for  every  sum  secured  not  exceeding  Rs.  200        
and  for  every  Rs.  200  or  part  thereof  secured  in 
excess of Rs. 200; 

One anna. 
One anna. 

1. See now the Companies Act, 1956 (1 of 1956).  
2. Subs. by Act 15 of 1904, s. 8, for “AN AGREEMENTTO MORTGAGE (NO. 6)”. 
3. The words “At the time of execution” omitted by s. 8, ibid.  
4. Exemption (3) omitted by s. 8, ibid. 

73 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Description of Instrument 
(b) when the loan is repayable more than three months, but 
not  more  than  1 [eighteen  months],  from  the  date  of  the 
instrument—  

Proper Stamp-duty 

for every sum secured not exceeding Rs. 100 and for  
every  Rs. 100 or part thereof secured in excess of Rs. 100. 

2[Two annas.] 
2[Two annas.] 

One rupee. 

42.  NOTARIAL  ACT,  that  is  to  say,  any  instrument, 
endorsement, note, attestation, certificate or entry not being a 
PROTEST (No. 50) made or signed by a Notary Public in the 
execution  of  the  duties  of  his  office,  or  by  any  other  person 
lawfully acting as a Notary Public.  
See also PROTEST OF BILL OR NOTE (No. 50). 

3[43. NOTE OR MEMORANDUM, sent by a Broker or 
agent  to  his  principal  intimating  the  purchase  or  sale  on 
account of such principal—  

(a) of any goods exceeding in value twenty rupees; 

Two annas. 

(b)  of  any  stock  or  marketable  security  exceeding  in 

value twenty rupees; 

Subject to a maximum of ten rupees, one 
anna for every Rs. 10,000 or part thereof 
the value of the stock or security.] 

44. NOTE OF PROTEST BY THE MASTER OF 

Eight annas. 

A SHIP.  
See also PROTESTBY THE MASTER OF A SHIP(No. 51).  
ORDER  FOR  THE  PAYMENT  OF  MONEY.          
See BILL OF EXCHANGE (No. 13). 

45. PARTITION— Instrument of [as defined by  

s. 2 (15)] 

The same duty as a Bond 
(No. 15) for the amount of the value of 
the separated share or shares of the 
property. 
N.B.—The  largest  share  remaining  after 
the  property  is  partitioned  (or,  if  there 
are  two  or  more  shares  of  equal  value 
and  not  smaller  than  any  of  the  other 
shares,  then  one  of  such  equal  shares) 
shall  be  deemed  to  be  that  from  which 
the other shares are separated: 
Provided always that— 
(a)  when  an  instrument  of  partition 
containing  an  agreement 
to  divide 
property  in  severalty  is  executed  and  a 
partition  is  effected  in  pursuance  of 
such  agreement,  the  duty  chargeable 
upon  the  instrument  effecting  such 
the 
partition  shall  be  reduced  by 
amount  of  duty  paid  in  respect  of  the 
first  instrument,  but  shall  not  be  less 
than eight annas; 

1. Subs. by Act 5 of 1906, s. 7, for “one year” 
2. Subs. by Act 15 of 1904, s. 8, for “Four annas”. 
3. Subs. by Act 6 of 1910, s. 3, for article 43.  

74 

 
 
                                                           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of Instrument 

five 

Proper Stamp-duty 
is  held  on 
land 
(b)  where 
revenue  settlement  for  a  period 
not  exceeding  thirty  years  and 
paying  the  full  assessment,  the 
value  for  the  purpose  of  duty 
shall  be  calculated  at  not  more 
than 
the  annual 
times 
revenue; 
(c)  where  a  final  order  for 
effecting  a  partition  passed  by 
any  Revenue-authority  or  any 
Civil-Court,  or  an  award  by  an 
arbitrator directing a partition, is 
stamped with the stamp required 
for  an  instrument  of  partition, 
and an instrument of partition in 
pursuance  of  such  order  or 
award is subsequently executed, 
the  duty  on  such  instrument 
shall not exceed eight annas.   

46.  PARTNERSHIP— 

A—INSTRUMENT OF— 

(a) where the capital of the partnership does not  

Two rupees eight annas.  

exceed Rs. 500;  

(b ) in any other case…………………… 
B.—DISSOLUTION OF………………………… 
1[PAWN OR PLEDGE. See AGREEMENT RELATING TO  
DEPOSIT OF TITLE-DEEDS. PAWN OR PLEDGE (NO. 6).] 

Ten rupees. 
Five rupees. 

47. POLICY OF INSURANCE— 

2[A.—SEA INSURANCE [see section 7] of Indian Stamp Act, 1899 
(2 of 1899)] 

If drawn 
singly 

If drawn in duplicate, 
for each part 

(1) for or upon any voyage— 

(i) where the premium or consideration does not 
exceed the rate of 3*** one-eighth per centum of the 
amount insured by the policy; 

(ii)  in any other case, in respect of every full sum of 
6 [one  thousand  five  hundred  rupees]  and  also  any 
fractional  part  of  6[one  thousand  five  hundred  rupees] 
insured by the policy; 

4[Ten 
nayepaise.] 

4[Ten 
nayapaise.] 

5[Fivenayapaise.] 

5[Five nayapaise.] 

1. Ins. by Act 15 of 1904, s. 8. 
2. Subs. by Act 5 of 1906, s. 7, for Division A and B. 
3. The words “Fifteen nayepaise or” omitted by Act 14 of 1961, Section 16, the words in italics were subs. by Act 19 of 1958, s. 

13, for “two annas” (w.e.f.1-10-1958). 

4. Subs. by Act 19 of 1958, s. 13, for “one anna” (w.e.f. 1-10-1958). 
5. Subs. s. 13, ibid., for “half an anna” (w.e.f. 1-10-1958). 
6. Subs. Act 18 of 1928, s. 2 and the First Schedule, for “one thousand rupees”. 

75 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
 
 
 
Description of Instrument 

Proper Stamp-duty 

(2) for time— 

(iii)  in  respect  of  every  full  sum  of  one  thousand 
rupees  and  also  any  fractional  part  of  one  thousand 
rupees insured by the policy— 

where  the  insurance  shall  be  made  for  any  time 

not exceeding six months; 

1[Fifteen 
nayepaise.] 

2[Ten nayepaise.] 

where the insurance shall be made for any time 
exceeding  six  months  and  not  exceeding  twelve 
months. 

3[Twenty-
fivenayepaise.] 

1[Fifteen 
nayepaise.] 

B.— 4 [FIRE-INSURANCE  AND  OTHER  CLASSES  OF 
INSURANCE,  NOT  ELSEWHERE  INCLUDED  IN  THIS 
ARTICLE,  COVERING  GOODS,  MERCHANDISE, 
PERSONAL 
CROPS  AND  OTHER 
PROPERTY AGAINST LOSS OR DAMAGE — 
(1) in respect of an original policy— 

EFFECTS, 

(i) when the sum insured does not exceed                    

5[Fifty nayepaise.] 

Rs. 5,000; 

(ii) in any other case; and 

(2)in respect of each receipt for any payment of a 

premium on any renewal of an original policy. 

C.—ACCIDENT AND SICKNESS INSURANCE— 
(a) against railway accident, valid for a single 

journey only.  

Exemption 
When  issued  to  a  passenger  travelling  by  the 

intermediate or the third class in any railway; 

(b)  in  any  other  case—for  the  maximum  amount 
which  may  become  payable  in  the  case  of  any  single 
accident or sickness where such amount does not exceed 
Rs.  1,000,  and  also  where  such  amount  exceeds  Rs. 
1,000, for every Rs. 1,000 or part thereof. 

One rupees. 
One-half of duty payable in respect of 
the  original  policy  in  addition  to  the 
amount  if  any,  chargeable  under  No. 
53.  

2[Ten nayepaise.] 

1[Fifteen nayepaise]: 
6[Provided  that,  in  case  of  a  policy  of 
insurance  against  death  by  accident 
when  the  annual  premium  payable 
does  not  exceed  7 [Rs.  2.50]  per  Rs. 
1,000,  the  duty  on  such  instrument 
shall be 2[Ten nayepaise] for every Rs. 
1,000  or  part  thereof  of  the  maximum 
amount  which  may  become  payable 
under it.] 

1. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958). 
2. Subs. by s. 13, ibid., for “One anna” (w.e.f. 1-10-1958). 
3. Subs. by s. 13, ibid., for “Four annas” (w.e.f. 1-10-1958). 
4. Subs. by Act 43 of 1923, s. 2, for “FIRE-INSURANCE.” 
5. Subs. by Act 19 of 1958, s. 13, for “Eight annas” (w.e.f. 1-10-1958). 
6. Added by Act 18 of 1928, s. 2 and Schedule. 
7. Subs. by Act 19 of 1958, s. 13, for “2.8-0” (w.e.f. 1-10-1958). 

76 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Description of Instrument 

1 [CC.—INSURANCE  BY  WAY  OF  INDEMENITYagainst 
liability  to  pay  damages  on  account  of  accidents  to  workmen 
employed  by  or  under  the  insurer  or  against  liability  to  pay 
compensation  under  the  Workmen's  Compensation  Act,  1923  (8  of 
1923), for every Rs. 100 or part thereof payable as premium. 

3 [D.—LIFE  INSURANCE  4 [OR  GROUP  INSURANCE 
OR  OTHER 
INSURANCE]  NOT  SPECIFICALLY 
PROVIDED  FOR,  except  such  a  RE-INSURANCE,  as  is 
described in Division E of this article—  

(i) for every sum insured not exceeding Rs. 250; 

(ii)  for  every  sum  insured  exceeding  Rs.  250  but  not 

exceeding Rs. 500; 

(iii) for every sum insured exceeding Rs. 500 but not exceeding 
Rs. 1,000 and also for every Rs. 1,000 or part thereof in excess of  Rs. 
1,000. 

Exemption 

life-insurance  granted  by 

the  Director- 
Polices  of 
General  of  PostOffices  in  accordance  with  rules  for  Postal 
Life-Insurance  issued  under  the  authority  of  the  Central 
Government.] 

E.—RE-INSURANCE  BY  AN  INSURANCE  COMPANY, 
which  has  granted  a  POLICY  of  the  nature  specified  in 
Division  A  or  Division  B  of  this  Article, 10 with  another 
company  by  way  of  indemnity  or  guarantee  against  the 
payment on the original insurance of a certain part of the sum 
insured thereby. 

Proper Stamp-duty 

2[Ten nayepaise.] 

If drawn singly 

If drawn in duplicate for 
each part. 

5[Fifteen 
nayepaise.] 
6[Twenty five 
nayepaise.] 
7[Forty nayepaise.] 

2[Ten nayepaise.] 

5[Fifteen nayepaise.] 

8[Twenty nayepaise.] 

9 [N.B.—If  a  policy  of  group  insurance  is 
renewed  or  otherwise  modified  whereby  the 
sum  insured  exceeds  the  sum  previously 
insured on which stamp-duty has been paid, the 
proper stamp must be borne on the excess sum 
so insured.] 

One-quarter  of  the  duty  payable  inrespect 
of  the  original  insurance  but  not  less  than 
2[ten nayepaise] or more than onerupee: 

11[Provided that if the total amount of duty 
payable is not a multiple of fivenayepaise, 
the total amount shall be rounded off to the 
next higher multiple of fivenayepaise]. 

1. Ins. by Act 15 of 1925, s. 2. 
2. Subs. by Act 19 of 1958, s. 13, for “One anna” (w.e.f. 1-10-1958). 
3.Subs. by Act 18 of 1928, s. 2, and the First Schedule for Division D. 
4. Subs. by Act 43 of 1955, s. 7, for “or other insurance” (w.e.f. 1-4-1956). 
5. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958). 
6. Subs. by s. 13, ibid., for “Four annas” (w.e.f. 1-10-1958). 
7. Subs. by s. 13, ibid., for “Six annas” (w.e.f. 1-10-1958).  
8. Subs. by s. 13, ibid., for “Three annas” (w.e.f. 1-10-1958). 
9. Ins. by Act 43 of 1955, s. 7 (w.e.f. 1-4-1956). 
10. Subs. by Act 43 of 1923, s. 2, for “of Sea-Insurance or a policy of Fire Insurance”. 
11. Ins. by Act 14 of 1961, s. 16. 

77 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                           
Description of Instrument 
General Exemption 

Letter of cover or engagement to issue a policy of 
insurance: 

Proper Stamp-duty 

such 

Provided 

that,  unless 

letter  or 
engagement bears the stamp prescribed by this Act 
for  such  policy,  nothing  shall  be  claimable 
thereunder,  nor  shall  it  be  available  for  any 
purpose,  except,  to  compel  the  delivery  of  the 
policy therein mentioned.] 

48.  POWER-OF-ATTORNEY  [as  defined  by 

section 2(21)],not being a PROXY (No. 52),—  

the 

(a)  when  executed  for  the  sole  purpose  of 
registration  of  one  or  more 
procuring 
documents in relation to a single transaction or for 
admitting  execution  of  one  or  more  such 
documents; 

(b) when required in suits or proceedings under 
the  Presidency  Small  Cause  Courts  Act,  1882  (15 
of 1882); 

(c) when authorizing one person or more to act 
the  case 

transaction  other 

than 

in  a  single 
mentioned in clause (a); 

(d) when authorizing not more than five persons 
to  act  jointly  and  severally  in  more  than  one 
transaction or generally; 

(e)  when  authorizing  more  than  five  but  not 
more than ten persons to act jointly and severally in 
more than one transaction or generally; 

(f)when given for consideration and authorizing 

the attorney to sell any immovable property; 

(g) in any other case…………………… 

Eight annas. 

Eight annas. 

One rupee. 

Five rupees. 

Ten rupees. 

The same duty as a Conveyance    
(No. 23) for the amount of the 
consideration. 

for 

rupee 

each  person 

One 
authorized. 
 N.B.—The 
“registration” 
term 
includes every operation incidental 
to  registration  under  the  1 Indian 
Registeration  Act,  1877  (III  of 
1877). 

Explanation.—For the purposes of this article more 
persons than one when belonging to the same firm shall 
be deemed to be one person. 
2[49. PROMISSORY NOTE [as defined by 
section 2(22)]  
(a) when payable on demand— 

(i)when  the  amount  or  value  does  not  exceed 

Rs. 250; 

3[Ten nayepaise.] 

1. See now the Indian Registration Act, 1908 (16 of 1908). 
2. Subs. by Act 43 of 1923, s. 2, for Article 49. 
3. Subs. by Act 19 of 1958, s. 13, for “One anna” (w.e.f. 1-10-1958). 

78 

 
 
                                                           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of Instrument 

Proper Stamp-duty 

(ii) when the amount or value exceeds Rs. 250 

but does not exceed Rs. 1,000; 

1[Fifteen nayepaise]. 

(iii) in any other case 

(b) when payable otherwise than on demand— 

2[Twenty-fivenayepaise.] 
The same duty as a Bill of Exchange 
(No. 13) for the same amount 
payable otherwise than on demand.] 

50. PROTEST OF BILL  OR  NOTE, that is to say, 
any declaration in writing made by a Notary Public, or other 
person lawfully acting as such, attesting the dishonour of a 
bill of exchange or promissory note. 

One rupee. 

One rupee. 

3[Thirtypaise.] 

3[One rupee] 

51.  PROTEST  BY  THE  MASTER  OF  A  SHIP, 
that  is  to  say,  any  declaration  of  the  particulars  of  her 
voyage drawn up by him with a view to the adjustment of 
the  calculation  of  averages,  and  every 
losses  or 
the 
in  writing  made  by  him  against 
declaration 
characterers  or  the  consignees  for  not  loading  or 
unloading  the  ship,  when  such  declaration  is  attested  or 
certified  by  a  Notary  Publicor  other  person  lawfully 
acting as such, 
See also NOTE OF PROTEST BY THE MASTER OF A SHIP (No. 44). 
52.  PROXY,  empowering  any  person  to  vote  at  any 
one election of the members of a district or local board or 
of  a  body  of  municipal  commissioners,  or  at  any  one 
meeting  of  (a)  members  of  an  incorporated  company  or 
other body corporate whose stock or funds is or are divided 
into  shares  and  transferable,  (b)a  local  authority,  or 
(c)proprietors, members or contributors to the funds of any 
institution. 

53. RECEIPT [as defined by section 2(23)] for any 
money or other property the amount or value of which 
exceeds 4[five thousand rupees.] 

Receipt— 

Exemptions 

(a)  endorsed  on  or  contained  in  any  instrument 
duly  stamped 5[or  any  instrument  exempted]  under 
the  proviso  to  section  3  (instruments  executed  on 
behalf of the Government) 6[or any cheque or bill of 
exchange  payable  on  demand]  acknowledging  the 
receipt of the consideration-money therein expressed, 
or  the  receipt  of  any  principal-money,  interest  or 
annuity, or other periodical payment thereby secured; 

(b)for  any  payment  of  money  without 

consideration; 

1. Subs. by Act 19 of 1958, s. 13, for “Two annas” (w.e.f. 1-10-1958). 
2. Subs. by S. 13, ibid., for “Four annas” (w.e.f. 1-10-1958). 
3. Subs. by Act 32 of 1994, s. 99, for “Twenty paise” (w.e.f. 13-5-1994). 
4. Subs. by Act 23 of 2004, s. 117, for “five hundred rupees”.  
5. Subs. by Act 18 of 1928, s. 2 and the First Schedule, for “or exempted”.   
6. Ins. by s. 2 and the First Schedule, ibid. 

79 

 
 
                                                           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Proper Stamp-duty 

Description of Instrument 
(c)  for  any  payment  of  rent  by  a  cultivator  on 
account  of  land  assessed  to  Government  revenue, 
or1[in the States of Madras, Bombay and Andhra] 2[as 
they  existed  immediately  before  the  1st  November, 
1956] of inam lands; 

(d) for pay or allowances by non-commissioned 3[or petty], 
officers,  4 [soldiers,  3[sailors]  or  airmen]  of  5 [ 6 [the  Indian] 
military, 3[naval] or air forces], when serving in such capacity, 
or by mounted police-constables; 

(e) given by holders of family-certificates in cases where 
the person from whose pay or allowances the sum comprised 
in the receipt has been assigned is a non-commissioned  3[or 
petty]  officers  4[soldier,  3[sailor]  or  airmen]  of 7[any  of  the 
said forces], and serving in such capacity; 

(f)  for  pensions  or  allowances  by  persons  receiving 
such pensions or allowances in respect of their service as 
such  non-commissioned  3[or  petty]  officer,  4[soldiers, 
3[sailors]  or  airmen]  and  not  serving  the  Government  in 
any other capacity; 

(g)  given  by  a  headman  or  lambardar  for  land- 

revenue or taxes collected by him; 

(h)  given  for  money  or  securities  for  money 
deposited  in  the  hands  of  any  banker,  to  be  accounted 
for: 

Provided  that  the  same  is  not  expressed  to  be 
receivedof, or by the hands of, any other than the person 
to whom the same is to be accounted for: 

Provided also that this exemption shall not extend to a 
receipt or acknowledgment for any sum paid or deposited 
for or upon a letter of allotment of a share, or in respect of 
a call upon any scrip or share of, or in, any incorporated 
company  or  other  body  corporate  or  such  proposed  or 
intended  company  or  body  or  in  respect  of  a  debenture 
being a marketable security. 

1. Subs. by the Andhra (Adaptation of Law on Union Subjects) Order, 1954, for “In the Presidencies of Fort St. 

George and Bombay” (w.e.f. 1-10-1953). 

2. Ins. by the Adaptation of Laws (No. 2) Order, 1956. 
3. Ins. by Act 35 of 1934, s. 2 and the Schedule. 
4. Subs. by Act 10 of 1927, s. 2 and the First Schedule, for “or soldiers”. 
5. Subs. by s. 2 and the First Schedule ibid., for “Her Majesty’s Army or Her Majesty’s Indian Army”. 
6. Subs. by the A.O. 1950, for “His Majesty’s”. 
7. Subs. by Act 10 of 1927, s. 2, and the First Schedule for “either of the said Armies”. 

80 

 
 
                                                           
 
Description of Instrument 

1[SEEALSO POLICY OF INSURANCE [NO. 47-B (2).] 
54. RECONVEYANCE OF MORTGAGED 

PROPERTY— 

(a) if the consideration for which the property was 

mortgaged does not exceed Rs. 1,000; 

(b) in any other case............................ 
55. RELEASE, that is to say, any instruments 2[(not 
being such a release as is provided for by section 23A)] 
whereby a person renounces a claim upon another person 
or against any specified property— 

(a) if the amount or value of the claim does not 

exceed Rs. 1,000; 

(b)in any other case……………………. 

56.  RESPONDENTIA  BOND,  that  is  to  say,  any 
instrument  securing  a  loan  on  the  cargo  laden  or  to  be 
laden  on  board  a  ship  and  making  repayment  contingent 
on the arrival of the cargo at the port of destination. 

REVOCATION OF ANY TRUST OR SETTLEMENT  

See SETTLEMENT(No. 58); TRUST(No. 64) 

3[56A.  SECURITY  OTHER  THAN  DEBENTURES 

(see sections 9A and 9B)— 

(a) issue of security other than debenture; 
(b)  transfer  of  security  other  than  debenture 

on delivery basis; 

(c)  transfer  of  security  other  than  debenture 

on non-delivery basis; 
(d) derivatives— 

(i) futures (equity and commodity) 
(ii) options (equity and commodity) 
(iii) currency and interest rate derivatives 
(iv) other derivatives 
(e) Government securities 
(f) repo on corporate bonds 

Proper Stamp-duty 

The same duty as a conveyance (No. 23) 
for the amount of such consideration as set 
forth in the Reconveyance. 
Ten Rupees. 

The same duty as a Bond (No. 15) for such 
amount or value as set forth in the Release. 
Five rupees. 
The same duty as a Bond (No. 15) for the 
amount of the loan secured. 

0.005% 
0.015% 
0.003% 
0.002% 
0.003% 
0.0001% 
0.002% 
0% 
0.00001%] 
The same duty as a Bond (No. 15) for the 
amount secured. 
Five rupees. 

57.  SECURITY  BOND  OR  MORTGAGE-DEED, 
executed  by  way  of  security  for  the  due  execution  of  an 
office, or  to  account  for  money  or  other property  received 
by virtue thereof or executed by a surety to secure the due 
performance of a contract,— 

(a)  when  the  amount  secured  does  not  exceed           

Rs. 1,000; 

(b)in any other case…………………………….. 

Exemptions 

Bond or other instrument, when executed— 

(a)  by  headmen  nominated  under  rules  framed  in 
accordance  with  the  Bengal  Irrigation  Act,  1876  (Ben. 
Act  3  of  1876),  section  99,  for  the  due  performance  of 
their duties under that Act; 

(b)  by any person for the purpose of guaranteeing that 
the  local  income  derived  from  private  subscriptions  to  a 
charitable  dispensary  or  hospital  or  any  other  object  of 

1. Ins. by Act 5 of 1906, s. 7. 
2. Ins. by Act 15 of 1904, s. 8. 
3. Ins. by Act 7 of 2019, s. 21 (w.e.f.1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 

81 

                                                           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
public  utility  shall  not  be  less  than  a  specified  sum  per 
mensem; 

(c)  under  No.  3A  of  the  rules  made  by  the  1[State 
Description of Instrument 
Government]  under  section  70  of  the  Bombay  Irrigation 
Act, 1879) (Bom. Act V of 1879); 

B.— REVOCATION OF—................ 

(d)  executed  by  persons  taking  advances  under  the 
Land  Improvement  Loans  Act,  1883  (19  of  1883),  or  the 
Agriculturists’  Loan  Act,  1884  (12  of  1884),  or  by  their 
sureties, as securityfor the repayment of such advances; 

(e)  executed  by  officers  of  2[the  3[Government]]  or 
Seealso TRUST (No. 64). 
their  sureties  to  secure  the  due  execution  of  an  office  or 
the  due  accounting  for  money  or  other  property  received 
59.  SHARE  WARRANTS  to  bearer  issued 
by virtue thereof. 
under the 5Indian Companies Act, 1882 (6 of 1882). 
58.SETTLEMENT— 

A.—INSTRUMENT OF, (including a deed of 
dower).....Exemptions 

(a)Deed of dower executed on the occasion of a marriage 
between Muhammadans. 

Proper Stamp-duty 

The same duty as a Bond (No. 15) for a 
sum equal to the amount or value of the 
property  concerned  as  set  forth  in  the 
Instrument  of  Revocationbut  not 
exceeding ten rupees. 

6 [One  and  a  half  times]  the  duty 
payable  on  a  Conveyance  (No.  23) 
The same duty as a Bond (No. 15) for a sum 
for  a  consideration  equal  to  the 
equal to the amount or value of the property 
the  shares 
nominal  amount  of 
settled as set forth in such settlement: 
specified in the warrant.  

of 

Provided that, where an agreement to settle 
is  stamped  with  the  stamp  required  for  an 
instrument 
an 
instrument  of  settlement  in  pursuance  of 
such  agreement  is  subsequently  executed, 
the  duty  on  such  instrument  shall  not 
exceed eight annas. 

settlement, 

and 

4*                           *                        * 

*                                    * 

1. Subs. by the A.O. 1937, for “Governor of Bombay in Council”. 
2. Subs. ibid., for “Government”. 
3. Subs. by the A.O. 1950, for “Crown”. 
4. Exemption (b) omitted by the A.O. 1937. 
1. See now the Companies Act, 1956 (1 of 1956). 
2. Subs. by Act 6 of 1910, s. 3, for “Three-quarters of”. 

82 

 
                                                           
 
 
 
 
 
 
 
 
 
 
Exemptions 

Share  warrant  when 

issued  by  a  company 

in 
pursuance  of  the  1 Indian  Companies  Act,  1882  (6  of 
1882),  section  30,  to  have  effect  only  upon  payment,  as 
composition  for  that  duty,  to  the  Collector  or  Stamp-
revenue, of—  

(a)  2 [one  and  a  half]  per  centum  of  the  whole 

subscribed capital of the company, or 

(b)  if  any  company  which  has  paid  the  said  duty  or 
composition in full, subsequently issues an Addition to its 
subscribed  capital—    2[one  and  a  half]  per  centum  of  the 
additional capital so issued. 

SCRIP, See CERTIFICATE (No. 19). 
60.  SHIPPING ORDER for or relating to the 

conveyance of goods on board of any vessel. 

One anna. 

61. SURRENDER OF LEASE— 

(a)when 

the  duty  with  which 
chargeable does not exceed five rupees; 

the 

lease 

is 

(b) in any other case………………….. 

The duty with which such lease is 
chargeable. 
Five rupees. 

Exemption 

Surrender of lease, when such lease is exempted from duty. 
(whether  with  or  without 

62.  TRANSFER 

consideration)—  

3*                                   *   

*                                  *   
(c) of any interest secured by a bond, mortgage-deed 

or policy of insurance,— 

(i) if the duty on such bond, mortgage-deed or 

policy does not exceed five rupees; 

                   *                           * 

                   *                           * 

The  duty  with  which  such  bond, 
mortgage-deed  or  policy  of  insurance  is 
chargeable. 

(ii) in any other case……………….. 

Five rupees. 

Description of Instrument 

Proper Stamp-duty 

(d)of any property under the 4Administrator 

General’s Act, 1874 (2 of 1874), section 31; 

Five rupees. 

(e)of  any  trust-property  without  consideration  from 
one  trustee  to  another  trustee  or  from  a  trustee  to  a 
beneficiary. 

Five rupees or such smaller amount as 
may be chargeable under clauses (a)to 
(c)of this Article.  

3. See now the Companies Act, 1956 (1 of 1956). 
4. Subs. by Act 6 of 1910, s. 3, for “three-quarters of”.  
5. Article 62 item (a) and (b) omitted by Act 7 of 2019, s. 21 (w.e.f. 1-4-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020] 
1. See now the Administrator General’s Act, 1963 (45 of 1963). 

83 

                                                           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Transfers by endorsement— 

Exemptions 

(a) of a bill of exchange, cheque or promissory 

note; 

(b)  of  a  bill  of  lading,  delivery  order,  warrant 
for  goods,  or  other  mercantile  document  of  title  to 
goods; 

(c) of a policy of insurance; 
(d)  of  securities  of  the  Central  Government.  See 

also section 8. 

63.  TRANSFER  OF  LEASE  by  way  or 

assignment and not by way of under-lease. 

Exemption 

Transfers of any lease exempt from duty. 
64.TRUST— 
A. — DECLARATION OF—of, or concerning, any 

property when made by any writing not being a WILL. 

B.—REVOCATION  OF—of,  or  concerning,  any 
property  when  made  by  any  instrument  other  than  a 
WILL. 

See also SETTLEMENT (No. 58). 

VALUATION, See APPRAISEMENT (No. 8).  
VAKIL, See ENTRY AS A VAKIL (No. 30). 

65.  WARRANT  FOR  GOODS,  that  is  to  say,  any 
instrument  evidencing  the  title  of  any  person  therein 
named,  or  his  assigns,  or  the  holder  thereof,  to  the 
property  in  any  goods  lying  in  or  upon  any  dock, 
warehouse  or  wharf,  such  instrument  being  signed  or 
certified by or on behalf of the person in whose custody 
such goods maybe. 

The same duty as a Conveyance (No. 23) 
for  a  consideration  equal  to  the  amount 
of the consideration for the transfer. 

The same duty as a Bond (No. 15) for a 
sum equal to the amount or value of the 
property  concerned  as  set  forth  in  the 
instrument  but  not  exceeding  fifteen 
rupees. 

The same duty as a Bond (No. 15) for a 
sum equal to the amount or value of the 
property  concerned  as  set  forth  in  the 
ten 
instrument  but  not  exceeding 
rupees. 

Four annas. 

84 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Assam 

STATE AMENDMENT 

Amendment of Schedule I of Act II of 1899.—In Schedule I to the principal Act, for item No. 23, 

the following shall be substituted, namely:— 

Description of Instrument 

Proper Stamp-duty 

23. Conveyance [as defined by section 2 (10)] not 

being a Transfer Charged or exempted under No. 62 

Where the amount or value of the consideration 

for such conveyance as set forth therein does not 
exceed Rs. 50. 

Where it exceeds Rs. 50 but does not exceed Rs. 

100; 

Where it exceeds Rs. 100 but does not exceed Rs. 

200; 

Where it exceed Rs. 200 but does not exceed Rs. 

300; 

Where it exceed Rs. 300 but does not exceed Rs. 

400; 

Two rupees and fifty paise. 

Five Rupees 

Ten rupees 

Twelve rupees 

Twenty rupees 

Where it exceed Rs. 400 but does not exceed Rs. 

500; 

Where it exceed Rs. 500 but does not exceed Rs. 

600; 

Twenty-two rupees 

Twenty-eight rupees. 

Where it exceed Rs. 600 but does not exceed Rs. 

700; 

Where it exceed Rs. 700 but does not exceed Rs. 

800; 

Where it exceed Rs. 700 but does not exceed Rs. 

900; 

Where it exceed  Rs. 900 but does not exceed Rs. 

1,000; 

For every Rs. 500 or part thereof in excess of Rs. 

1,000; 

Where  it  excels  Rs.  50,000  but  does  not  exceed 

Rs. 90, 000; 

Where it exceeds Rs. 90, 000 but does not exceed 

Rs. 1, 50, 000; 

and where it exceeds Rs. 1, 50, 000; 

Thirty-two rupees. 

Thirty-seven rupees 

Forty-two rupees 

Forty-six rupees. 

Twenty-three rupees 

Sixty rupees for every on thousand rupees. 

Eighty  rupees  for  every  one  thousand 
rupees. 

One  hundred 
thousand rupees. 

rupees 

for  every  one 

Provided that where the “instrument” or the conveyance is in respect of an Industrial loan, certified as 

such by the Director of Industries, Assam, the Stamp duty shall be half of the above rate. 

Exemption 
Assignment of copyright under the Indian Copyright Act, 1957 (Act XIV, 1957). 
Co-partnership Deed-See partnership (No. 46)”. 

[Vide Assam Act 6 of 1990, s. 2] 

85 

 
 
Assam 

Amendment of Schedule I.—In the principal act, in Schedule-I, for item No. 23, the following shall 

be substituted, namely:— 

Description of Instrument 

Proper Stamp-duty 

“23. Conveyance [as defined by Section -

2(10)], not being a Transfer, charged or 
exempted under No. 62. 

Five percent. of the market value of the property 
for such conveyance made in favour of women and 
six percent for others.” 

[Vide Assam Act 19 of 2008. s. 2] 

Assam 
Amendment of Schedule-I 

Description of Instrument 

Proper Stamp-duty 

“23. Conveyance [as defined by Section -

2(10)], not being a Transfer, charged or 
exempted under No. 62. 

Two percent. of the market value of the property 
for such conveyance made in favour of women 
soley or jointly with others and three percent for 
others.” 

[Vide Act 9 of 2013, s. 2] 
Assam 

Amendment of Schedule-I of Act II of 1899.—In the principal Act, in Schedule-I, for item Nos.1-5, 
12, 15-20, 22-26, 28-29, 31, 33, 34-36, 38-40, 42-43, 45, 46, 48, 54, 57-58, 60, 61, 63-65, the following 
shall be substituted, namely:— 

Sl. No. 
(1) 

Description of Instrument 
(2) 

1. 
2. 

3. 

4. 

5. 

Acknowledgement 
Administration Bond including Bond given under 
Section 6 of the Government Saving Bank Act, 1873 or 
Section 291 or Section 376 of the Indian Succession Act, 
1925: 
(a) Where the amount does not exceed Rs. 1,000. 

(b) In any other case. 

Adoption Deed 
Affidavit 

Agreement or memorandum of an Agreement: 

(a) If relating to sale of a bill of exchange. 
(b) If relating to sale of a Government Security. 

(c)  if  relating  to  purchase  or  sale  of  shares,  scripts, 
stocks, bonds, debentures, debenture stocks or any other 
in  or  any 
marketable  security  of  a 
incorporated company or other body corporate- 
(i) when such agreement or memorandum of an 
agreement is with or through a member or between 
members of a stock exchange recognised under the 
Securities Contracts (Regulation) Act, 1956. 

like  nature 

86 

Proper Stamp-duty 
(3) 

Fifty Rupees 

The same duty as a bond (No. 
15) for such amount 
Twenty rupees 
Two hundred rupees 

Fifteen rupees 

Five rupees. 

Subject  to  maximum  of  Rs. 
100  for  every  Rs.  10,000  or 
part  thereof  of  the  value  of 
Security. 

Three rupees for every Rs. 
5000 or part thereof of the 
value of the security at the 
time of its purchase or sales as 
the case may be. 

 
 
 
 
 
 
 
 
 
 
 
Proper Stamp-duty 
Five  rupees  for  every  Rs. 
5000  or  part  thereof  of  the 
value  of  the  security  at  the 
time  of  its  purchase  or  sale 
as the case may be. 
Five rupees. 

Ten rupees. 

The same duty a Bond for 
such amount 

Twenty rupees. 

Two rupees subject to a 
maximum of one hundred 
and-thirteen rupees. 

Ten rupees. 

Twenty rupees. Ten rupees. 

The same duty as a Bond 
(No. 15) for such amount. 

Thirty rupees. 

as 

duty 

on 
Same 
Conveyance  (No.  23)  for  a 
market  value  of  equal  to  the 
amount  of 
the  purchase 
money only. 
Five rupees. 

Sl. No. 

Description of Instrument 

(ii) in other cases 

12. 

15. 

16. 

17.  

18.  

19. 

(d) If executed for service or for performance of work 
in any estate whether held by one person or by more 
persons than one as co-owners and whether in one or 
more blocks and situated in Assam where the advance 
given  under  such  agreement  does  not  exceed  one 
thousand rupees.  
Agreement to lease. 
(e) if not, otherwise provided for 
Award: 
(a) Where amount or value of the property to which 
the award relates as set forth in such award, does not 
exceed Rs. 1,000. 
(b) if it exceeds Rs. 1,000 but does not exceeds Rs. 
5,000. 

and for every additional Rs. 1,000 or part thereof in 
excess of Rs. 5,000. 

Bond as defined by Section 2(5)] not being debenture 
(No. 27) and not being otherwise provided for by this 
Act or by the Court Fees Act, 1870 
Where the amount of value secured does not exceed 
Rs. 500. 
Where it exceeds Rs. 500 and does not exceed Rs. 
1,000. and for every Rs. 500 or part thereof in excess 
of Rs. 1,000. 

Bottomry  Bond that is  to  say,  any  instrument  whereby 

the  master  of  sea  going  ship  borrows  money  on  the 

security of a ship to enable him to preserve the ship or 

persecute her voyage. 
Cancellation  instrument of  (including  any  instrument 
by  which  any  previously  executed  is  cancelled)  if 
attested and not otherwise provided for. 
Certificate of sale (in respect of each property put up 
as a separate lot sold) granted to the purchaser of any 
property sold by public auction by a Civil or Revenue 
Court or Collector or Revenue Officer. 

Certificate or other document evidencing the right or title of 
the holder thereof or any other person either to any shares, 
script or stock in or of any incorporated company or other 
body corporate or to become proprietor of shares, script or 
stock in, or of any such company or body. 

87 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sl. No. 

20.  

22.  

23.  

24.   

25. 

26. 

Description of Instrument 

Proper Stamp-duty 

Charter  Party,  that  is  to  say,  any  instrument  (except  and 
agreement for the hire of a tug steamer), whereby a vessel 
or  some  specified  principal  part  thereof  is  left  for  the 
specified  purpose  of  the  charter  whether  it  includes  a 
penalty clause or not. 
Composition  Deed that  is  to  say,  any  instrument 
executed  by  a  debtor,  whereby  he  conveys  his 
property  for  the  benefit  of  his  creditors  or  whereby 
payment of a composition or dividend on their debts 
is  secured  to  the  creditors  or  whereby  provision  is 
made  for  the  continuance  of  the  debtor  business, 
under the supervision of inspectors or under letters of 
License for the benefit of his creditors 
Conveyance [as defined by Section-2(10)], not being 
a Transfer, charged or exempted under No. 62. 
Where  the  market  value  of  the  property  for  such 
conveyance  as  set  forth  therein  does  not  exceed  Rs. 
1000. 
Where  it  exceeds  Rs.  1000  but  does  not  exceed  Rs. 
10,000. 
Where it exceeds Rs. 10, 000 but does not exceed Rs. 
5,0000. 
Where it exceeds Rs. 5,0000 but does not exceed Rs. 
1,00,000. 
And for every Rs. 1,000 or part thereof in excess of 
Rs. 1, 00, 000. 
the 
Provided 
conveyance  is  in  respect  of  an  industrial  loan 
certified as such by the Director of Industries, Assam 
the stamps duty shall be half of the above rate. 
Copy or extract certified to be true copy or extract by 
or by order of any public officer and not chargeable 
under the law for the time being in force relating to 
court fees. 
(i) If the original was not chargeable with duty or if 
the  duty  with  which  it  was  chargeable  does  not 
exceed two rupees. 
(ii) in any other case not falling within the provisions 
of Section 6-A. 
Counterpart 
instrument 
chargeable with duty and in respect of which proper 
duty has been paid. 
(a)  if  the  duty  with  which  the  original  instrument  is 
chargeable does not exceed two rupees. 

or  Duplicate of 

instrument  or 

that  where 

any 

the 

Fifteen rupees. 

Seventy five rupees. 

Fifty rupees. 

Sixty rupees per thousand or 
part thereof 
Sixty five rupees per thousand 
or part thereof 
Eighty rupees per thousand or 
part thereof 
One hundred twenty rupees. 

Five rupees. 

Ten rupees. 

The same duty as is payable 
on the original. 

(b)  in  any  other  case  not  falling  within  the 

Ten rupees. 

provisions of Section 6A. 
Customs Bonds- 
(a) Where the amount does not exceed Rs. 1,000. 

(b) in any other case. 

The same duty as bond for 
such amount. 
Fifty rupees. 

88 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sl. No. 

Description of Instrument 

Proper Stamp-duty 

28.  

29. 

31. 

Delivery order in respect goods. 

Divorce instrument of, that is to say, any instrument 
by  which  any  person  effects  the  dissolution  of  his 
marriage. 
Exchange of property, instrument of 

33.  

Gift instrument of not being a settlement (No. 58) or 
will or transfer (No. 62). 

34.  

35.  

Indemnity Bond 

Lease-including an under lease or sub-lease and any 
agreement to let or sub-let- 
(a) Where by such lease is fixed and no premium is 
paid or delivered. 

(i) Where the lease purports to be for a term of 
less than one year. 

(ii)  Where  the  lease  purports  to  be  for  a  term  of 
not less than one year but not more than five year 

(iii)  Where  the  lease  purports  to  be  for  a  term 
exceeding five years, and not exceeding ten years. 

(iv)  Where  the  lease  purports  to  be  for  a  term 
exceeding  ten  years,  but  not  exceeding  twenty 
years. 

(v)  Where  the  lease  purports  to  be  for  a  term 
exceeding  twenty  years,  but  not  exceeding  thirty 
years. 

(vi) Where the lease purports to be for a term exceeding 
thirty years, but not exceeding one hundred years. 

89 

Five rupees. 

Fifty rupees. 

The same duty as conveyance 
(No. 23) for market value 
equal to the market value of 
the property of greatest value 
as set forth in such 
instrument. 
The same duty as conveyance 
(No. 23) for market value 
equal to the market value of 
the property of greatest value 
as set forth in such 
instrument. 
The same duty as security 
bond for the same amount. 

as 

duty 

same 

The same duty as a Bond (No. 
10) for the whole amount 
payable or deliverable under 
such lease. 
The  same  duty  as  a  Bond 
(No.  15)for  the  amount  or 
value  of  the  average  annual 
rent reserved. 
The 
a 
same 
conveyance  (No.  23)  for  a 
market  value  equal  to  the 
amount  or  value  of 
the 
average annual rent reserved.  
The 
a 
conveyance  (No.  23)  for  a 
market  value  equal  to  twice 
the  amount  or  value  of  the 
average annual rent reserved. 
a 
The 
conveyance  (No.  23)  for  a 
market  value  equal  to  three 
times  the  amount  or  value  of 
rent 
the 
reserved. 
The  same  duty  as  a  conveyance 
(No. 23) for a market value equal 
to four times the amount or value 
of 
rent 
the  average  annual 
reserved. 

average 

annual 

same 

duty 

duty 

as 

as 

 
 
 
 
 
 
 
 
 
 
 
Sl. No. 

Description of Instrument 

Proper Stamp-duty 

as 

duty 

same 

The 
a 
conveyance  (No  23)  for  a 
market value equal in the case 
of  a  lease  granted  solely  for 
agricultural  purpose  to  one-
tenth and in any other case to 
one-sixth 
the  whole 
amount  ofrents  which  would 
be paid or delivered in respect 
of  the  first  fifty  years  of  the 
lease. 

of 

as 

duty 

same 

The 
a 
conveyance  (No.  23)  for  a 
market  value  equal  to  three 
times  the  amount  or  value  of 
the average annual rent which 
would be paid or delivered for 
the  first  ten  years  if  the  lease 
continued so long. 

as 

duty 

same 

The 
a 
conveyance  (No.  23)  for  a 
market  value  equal  to  the 
amount  or  value  of  such  fine 
or premium or advance as set 
forth in the lease. 

as 

duty 

same 

a 
The 
conveyance  (No.  23)  for  a 
market  value  equal  to  the 
amount  or  value  of  such  fine 
or premium or advance as set 
forth  in  the  lease,  in  addition 
to the duty which would have 
been payable on such lease if 
fine  or  premium  or 
no 
advance  had  been  paid  or 
delivered:  Provided  that,  in 
any  case  where  an  agreement 
to  lease  is  stamped  with  the 
advalorem  stamp  required for 
a 
in 
pursuance  of  such  agreement 
is  subsequently  executed  the 
duty  on  which  lease  shall not 
exceed two rupees. 

lease  and  a 

lease 

(vii)  Where  the  lease  purports  to  be  for  a  term 
exceeding one hundred years, or in perpetuity. 

(viii) Where the lease does not purport to be for any 
definite term 

(b) Where the lease is granted for a fine or premium 
or for money advanced and where no rent is reserved. 

(c) Where the lease is granted for' a fine or premium 
or for money advanced in addition to rent reserved. 

90 

 
 
 
 
 
 
Sl. No. 

Description of Instrument 

Proper Stamp-duty 

Exemption.-Lease,  executed 

in 

the  case  of 

cultivator for the purpose of cultivation (including a 

lease  of  trees  for  the  production  of  food  or  drink) 

without  the  payment  or,  delivery  of  any  fine  or 

premium,  when  a  definite  term  is  expressed  and 

such  term  does  not  exceed  one  year,  or  when  the 

average  annual  rent  reserved  does  not  exceed  one 
hundred rupees. 

In this exemption a lease for the market purpose of 

cultivation  shall  including  a  lease  of  lands  for 

cultivation together with a homestead or tank.  

Explanation-When  lease  undertakes  to  pay  any 

recurring  charge,  such  as  Government  revenue, 

landlords  share  of  cesses,  or  the  owner's  share  of 

municipal 

rates  of 

taxes,  which 

is  by 

law 

recoverable  from  the  lessor,  the  amounts  so  agreed 

to be paid by the lessee shall be deemed to be part of 

the rent. 
Letter of allotment of shares in any company or 
proposed company or in respect of any loan to be 
raised by any company or proposed company. 
Letter of licence that is to say, any agreement 
between a debtor and creditors that the letter shall for 
a specified time suspend their claims and allow the 
debtor to carry on business at his own discretion. 
Memorandum of Association of a Company-- 
(a) If accompanied by articles of Association under 
Section 26, 27 and 28 of the Companies Act, 1958. 
(b) If not so accompanied. 
Mortgage Deed not being an agreement relating to 
Deposit of Title deeds pawn or pledge (NO. 6), 
Bottomry Bond (No. 16), Mortgage of a Crop (No. 
41), Respondentia Bond (No. 56), or Security Bond 
(No. 57). 
(a) When possession of the property or any part of 
the property comprised in such deed is given by the 
mortgagor on agreed to be given. 

(b)  When  possession  is  not  given  or  agreed  to  be 
given as aforesaid. 

Explanation-A  mortgagor  who  gives 
the 
mortgagee  a  power  of  attorney  to  collect  rents  or  a 
lease  of  the  property  mortgaged  or  part  thereof  is 
deemed to give possession within the meaning of this 
article. 

to 

91 

36.  

38. 

39.  

40. 

Five rupees. 

Fifty rupees. 

Two hundred rupees. 

Five hundred rupees. 
Five hundred rupees. 

as 

duty 

same 

The 
a 
conveyance  (No.  23)  for  a 
market  value  equal  to  the 
amount secured by such deed. 
The same duty as a Bond (No. 
15) for the amount secured by 
such deed. 

 
 
 
 
 
 
 
 
 
Sl. No. 

Description of Instrument 
(c) (i) When a collateral or auxiliary or additional or 
substituted  security,  or  by  way  of  further  assurance 
for the above mentioned purpose where the principal 
or  primary  security  is  duly  stamped  for  every  sum 
secured not exceeding Rs. 1,000. 

Proper Stamp-duty 
Three rupees. 

(ii) and for every Rs. 1,000 or part thereof secured 

Four rupees. 

Act. XIX of 1883 

Fifteen rupees. 

Five rupees. 
Five  rupees  for  every  Rs. 
10,000  or  part  thereof  of  the 
value of the stock or security. 
Ten rupees. 
The same duty as a Bond (No. 
15)  for  the  amount  or  the 
value  of  the  separated  share 
or shares of the property. 

42.  

43. 

44.  
45. 

in excess of Rs. 1,000. 

Exemptions: 

(1)  Instruments  executed  by  persons 

taking 

advance under the Land Improvement Loans Act, 

1983 or the Agriculturists Loans Act, 1884, or by 

their sureties as security for the repayment of such 

advances. 

(2)  Letter  of  hypothecation  accompanying  a  bill 

of exchange. 

Notarial Act, that is to say, instrument, endorsement, 
note attestation certificate or entry not being a protest 
(No.  50)  made  or  signed  by  a  Notary  Public  in  the 
execution of the duties of his office or by any other 
person lawfully acting as not any public. 
Note or Memorandum sent by a, Broker or Agent to 
his  Principal  intimating  the  purchase  or  sale  on 
account of such principal. 
(a) of any goods exceeding in value twenty rupees. 

(b) of any stock or marketable security exceeding in 

value twenty rupees. 
Note of Protest by the Master of Ship. 
Partition-Instrument  of  [As  defined  by  Section 
2(15)]. 

N.B.-The largest share remaining after the property is 
partitioned  (or  if  there  are  two  or  more  shares  of 
equal  value  and  not  smaller  than  any  of  the  other 
share then one of such equal share) shall  be deemed 
to be that from which the other shares are separated. 
Provided always that-- 
(a)  When  an  instrument  of  partition  containing  an 
agreement to divide property in severalty is executed 
and  a  partition  is  effected  in  pursuance  of  such 
agreement  the  duty  chargeable  upon  the  instrument 
effecting  such  partition  shall  be  reduced  by  the 
amount of duty paid in respect of the first instrument, 
but  shall  not  be  less  than  three  rupees  and  thirty 
paise; 

92 

 
 
 
 
 
 
 
 
 
 
 
 
Sl. No. 

46. 

48.  

54.  

57.  

Description of Instrument 
(b)  Where  land  is  held  on  revenue  settlement  for  a 
period not exceeding thirty years and paying the full 
assessment, the value for the purpose of duty shall be 
calculated  at  not  more  than  fifty  times  the  annual 
revenue. 
(c)  Where  a  final  order  for  effecting  a  partition 
passed by any revenue authority or any Civil Court, 
or  an  award  by  an  arbitrator  directing  a  partition  is 
stamped  with  stamp  required  for  an  instrument  of 
partition and an instrument of partition in pursuance 
of such order of award is subsequently executed the 
duty in such instrument shall not exceed three rupees 
and thirty paise. 
Partnership, A-Instrument of-- 
(a)  Where  the  capital  of  the  partnership  does  not 
exceed Rs. 1,000. 
(b) in any other case 
B-Dissolution of-- 
Power  or  Pledge-See  Agreement  relating  to  deposit 
of Title deeds Power of Pledge (No. 6). 
Power of Attorney (As defined by Section (21), not being 
proxy, 
(a) When executed for the sole purpose of procuring 
the registration of one or more documents in relation 
to  a  single  transaction  or  for  admitting  execution  of 
one or more such documents. 
(b)  When  required  in  suit  or  proceedings  under 
Presidency Small Cause Courts Act, 1882. 
(c) When authorising one person or more to act in a 
single  transaction  other  than  the  case  mentioned  in 
clause (a). 
(d)  When  authorising  not  more  than  five  persons  to 
act jointly and severally in more than one transaction 
or generally. 
(e)  When  authorising  more  than  five,  but  not  more 
than ten persons to act jointly and severally in more 
than one transaction or generally. 
(f) When given for consideration and authorising the 
attorney to sell immovable property. 

(g) In any other case 

Reconveyance of Mortgaged Property-- 

(a) If the consideration for which the property was 

mortgaged does not exceed Rs. 1,000. 
(b) If any other case 
Security Bond or Mortgaged Deed executed by way 
of security for the due execution of an office or to 
account for money or other property received by 
virtue thereof, or executed by a surety to secure the 
due performance of a contract. 
(a) When the amount secured not exceed Rs. 1,000. 

93 

Proper Stamp-duty 

The  same  as  the  Bond  (No. 
15). 
Rupees one hundred. 

Fifty rupees. 

Fifteen rupees. 

Fifty rupees. 

One hundred rupees. 

Two hundred rupees. 

Four hundred rupees. 

Same duty as a conveyance 
(No. 23) for the amount of the 
market value. 

One hundred rupees. 
The 
a 
duty 
same 
conveyance  (No.  23)  for  the 
amount of the market value as 
set forth in the conveyance. 

as 

Sixty rupees. 

The  same  duty  as  Bond  for 
the amount secured. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sl. No. 

Description of Instrument 

58.  

60. 
61. 

63.  

64.  

(b) in any other case 
Settlement 
A. Instrument of (including a deed of dower). 

B. Revocation of. 

Shipping order 
Surrender of Lease- 
(a) When the duty with which the lease is chargeable does 
not exceed ten rupees. 
Transfer of Lease by way of assignment and not by 
way of under lease. 

Exemptions.—Transfer of any lease exempt from 

duty 

Trust--A-Declaration of, or concerning any 

property when made by any writing not being a 

will. 

B-Revocation  of,  or  concerning,  any  property  when 
made by instrument, any other than a will. 

65.  

Warrant for Goods. 

[Vide Assam Act 22 of 2004, s. 5] 

Himachal Pradesh 

Proper Stamp-duty 
Fifty rupees. 

a 

as 

as 

The 
duty 
same 
conveyance (No. 23). 
a 
duty 
same 
The 
conveyance  for  a  sum  equal 
to the  amount  of  value of the 
property  concerned  as  set 
forth  in  the  instrument  of 
revocation. 
Five rupees. 
The duty with which such lease 
is chargeable. 

The same duty as a 
conveyance (No. 23) for a 
market value equal to the 
amount of the market value 
for the transfer. 

The same duty as a Bond for 
a sum equal to the amount or 
value of the property concern, 
as set forth in the instrument. 

The same duty as a Bond (No. 
15)  for  a  sum  equal  to  the 
amount  or  value  of 
the 
property  concerned,  as  set 
forth  in  the  instrument,  but 
not exceeding thirty rupees. 

Five rupees. 

New Schedule I-A.- After Schedule to the said Act the following shall be inserted, namely:- 

SCHEDULE I-A 

RATES OF STAMP DUTY ON CERTAIN INSTRUMENTS 

Note.—The  Articles  in  Schedule  I-A  are  numbered  so  as  to  correspond  with  similar  Articles  in 

Schedule I, of the Indian Stamp Act, 1899. 

Art. No. 

Description of Instrument 

Rates of Stamp Duty 

1. 

twenty 
Acknowledgement  of  a  debt.–exceeding 
rupees in amount or value, written or signed by, or on 
behalf  of,  a  debtor  in  order  to  supply  evidence  of 
such  debt,  in  any  book  (other  than  a  Banker’s  pass-
book)  or  on  a  separate  piece  of  paper  when  such 
book or paper is left in the creditor’s possession: 

Ten rupees 

Art. No. 

Description of Instrument 

Rates of Stamp Duty 

94 

 
 
 
 
 
 
 
 
 
 
 
2. 

3. 

4. 

5. 

6. 

  Provided  that  such  acknowledgement  does  not 
contain any promise to pay the debtor any stipulation 
to  pay  interest  or  to  deliver  any  goods  or  other 
property. 

Administration  Bond.–including  a  bond  given 
under  section  6,  of  the  Government  Savings  Bank 
Act,  1873, or  section  29,  375  and  376  of  the  Indian 
Succession Act, 1925-in every case. 

Adoption-Deed.–  that  is  to  say,  any  instrument 
(other  than  a  Will),  recording  an  adoption,  or 
conferring  or  purporting  to  confer  an  authority  to 
adopt. 

Advocate.–See Entry as an Advocate (No. 30). 

One hundred rupees. 

One hundred rupees. 

Affidavit.–including an affirmation or declaration in 
the  case  of  persons  by  law  allowed  affirming  or 
declaring instead of swearing. 

Ten rupees 

Exemptions 

Affidavit of declaration in writing when made– 

(a)  as a condition or enrolment under the Army Act, 
1950; or Air Force Act, 1950; 

(b)  for the immediate purpose of being filed or used 
in any court or before the officer of any Court; or 

(c)  for  the  sole  purpose  of  enabling  any  person  to 
receive any pension or charitable allowance. 

Agreement or Memorandum of an Agreement.– if 
relating to the sale of a bill of exchange or sale of a 
government  security  or  share  in  any  incorporated 
company  or  other  body  corporate  or  not  otherwise 
provided for. 

Exemptions 

Agreement or memorandum of agreement- 

  for  or  relating  to  the  sale  of  goods  or 
(a) 
merchandise  exclusively,  not  being  a  Note  or 
Memorandum chargeable under No. 43; 

(b)    made  in  the  form  of  tenders  to  the  Central 
Government for or relating to any loan. 

Agreement to Lease.–See Lease (No. 35). 

Agreement  relating  to  Deposit  of  Title  Deeds, 
Pawn  or  Pledge.–  that  is  to  say  any  instrument 
evidencing an agreement relating to- 

deposit  of  title-deeds  or  instrument  constituting  or 
being  evidence  of  the title  to  any  property  whatever 
(other  than  a  marketable  security)  or  the  pawn  or 
pledge  of  movable  property  where  such  deposit, 
pawn or pledge has been made by way of security for 
the repayment of money advanced or to be advanced 
by way of loan or an existing or future debt. 

95 

Fifty rupees. 

0.05% of the secured amount, 
subject  to  the  minimum  of 
rupees  one  hundred  and 
maximum 
one 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

rupees 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

Exemption 

Instrument of pawn or pledge of goods if unattested. 

Comments 

An  agreement  of  hypothecation  and  question  of 
stamp  duty.–  There 
is  distinction  between  a 
transaction  of  hypothecation  and  a  transaction  of 
pledge.  Because  unlike  a  pledge  where 
the 
possession of the goods pledged must pass on to the 
pawnee, no such possession passes on to the creditor 
in  case  of  hypothecation.  As  the  document  in  the 
present case, sought to create two rights in favour of 
the Bank, i.e. one pertaining to hypothecation of the 
property  and  the  other  pertaining  to  creation  of 
total  stamp  of  Rs.  11.50  was 
attorneyship  a 
chargeable  to  in  respect  of  the  document  under 
section  5  of  the  Stamp  Act.  Thus  the  document  has 
been duly stamped being neither a pledge nor a pawn 
but an agreement of hypothecation covered by Cl. (e) 
of  Art.  5  of  Schedule-I  to  the  Stamp  Act  with  a 
covenant  to  confer  rights  of  an  attorney  of  the 
defendant on the plaintiff. 

Deed  of  Pawn  or  Pledge.–There  is  no  dispute 
between the parties, and rightly so, because even on a 
plain  reading  of  Cl.  6  of  the  agreement  it  transpires 
that the possession of the goods hypothecated was to 
remain with the debtor itself. That being so, this deed 
cannot be held to be a deed of pawn or pledge so as 
to  attract  the  mischief  of  Art.  6(2)  of  Schedule-I  to 
the Stamp Act. 

Appointment  in  execution  of  a Power.–whether of 
trustees or of property movable or immovable, where 
made by any writing not being a Will. 

Appraisement  or  Valuation.–  made otherwise than 
under an order of the Court in the course of a suit– 

in every case. 

Exemptions 

(a)  Appraisement  or  valuation  made 
the 
information  of  one  party  only,  and  not  being  in  any 
manner  obligatory  between  parties  either  by 
agreement or of operation of law. 

for 

(b)  Appraisement  of  crops  for  the  purpose  of 
ascertaining the amount to be given to a landlord as 
rent. 

Apprenticeship-Deed.– 
including  every  writing 
relating  to  the  service  or  tuition  of  any  apprentice, 
clerk or servant placed with any master to learn any 
profession, trade or employment, not being articles of 
clerkship (No. 11). 

96 

7. 

8. 

9. 

One hundred rupees. 

Fifty rupees. 

As in Schedule-I. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

Exemption 

Instruments  of  apprenticeship  executed  by  a 
Magistrate  under  the  Apprentices  Act,  1850,  or  by 
which a person is apprenticed by or at the charge of, 
any public charity. 

10. 

Articles of Association of a Company.– 

in every case. 

Two hundred rupees. 

Exemption 

Articles of any Association not formed for profit and 
registered  under  section  25  of  the  Companies  Act, 
1956. 

See also Memorandum of Association of a Company 
(No. 39). 

11 

Articles of Clerkship.– 

As in Schedule-I. 

Assignment.–  See  Conveyance  (No.  23)  Transfer 
(No. 62) and Transfer of Lease (No. 63), as the case 
may be. 

Attorney.–See  Entry  as  an  Attorney  (No.  30),  and 
Power of Attorney (No. 48). 

Authority to Adopt.-See adoption deed (No. 3) 

Award.– that is to say, any decision in writing by an 
arbitrator  or  umpire,  not  being  an  award  directing  a 
partition,  on  a  reference  made  otherwise  than  by  an 
order of the court in the course of a suit— 

      for  every  amount  or  value  of  the property  as  set 
forth in such award. 

Five hundred rupees. 

Bill of Exchange. 

As in Schedule-I 

Bill of Lading (including a through bill of lading).  As in Schedule-I 

Bond.–  as  defined  by  section  2(5),  not  being  a 
debenture (No. 27), and not being otherwise provided 
for by this Act or by the Court-fees Act, 1870.  

0.05% of the secured amount, 
subject  to  the  minimum  of 
rupees  one  hundred  and 
one 
maximum 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

rupees 

12. 

13. 

14. 

15. 

See  Administration  Bond  (No.2),  Bottomry  Bond 
(No.16),  Custom  Bond  (No.26),  Indemnity  Bond 
(No.34), Respondentia Bond (No.56), Security Bond 
(No.57). 

Exemption 

Bond  when  executed  by  any  person  for  the  purpose 
of  guaranteeing  that  the  local  income  derived  from 
private  subscription  to  a  charitable  dispensary  or 
hospital or to any other object of public utility, shall 
not be less than a specified sum per mensem. 

97 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

16. 

17. 

18. 

19. 

20. 

21. 

22. 

Bottomry  Bond.–that  is  to  say,  any  instrument 
whereby  the  master  of  a  sea-going  ship  borrows 
money  on  a  security  of  the  ship  to  enable  him  to 
preserve the ship or prosecute her voyage. 

of 

the 
subject 

secured  
0.05% 
the 
to 
amount, 
minimum  of 
rupees  one 
hundred and maximum rupees 
one 
duty 
rounded  off  to  nearest  rupees 
Ten. 

thousand 

and 

Cancellation.–Instrument 
any 
instrument  by  which  any  instrument  previously 
executed  is  cancelled)  if  attested  and  not  otherwise 
provided for. 

(including 

of 

See also Release (No. 55), Revocation of Settlement 
(No. 58-A), Surrender of Lease (No. 61), Revocation 
of Trust (No. 64-B). 

Certificate of Sale.–(in respect of each property put 
up  as  a  separate  lot  and  sold),  granted  to  the 
purchaser of any property sold by public auction by a 
Civil  or  Revenue  Court,  or  Collector  or  other 
Revenue Officer. 

Certificate  or  other  Document.–evidencing  the 
right  or  title  of  the  holder  thereof,  or  any  other 
person, either to any shares scrip or stock in or of any 
incorporated company or other body corporate, or to 
become  proprietor  of  shares,  scrip  or  stock  in  or  of 
any such company or body. 

Fifty rupees. 

5.00% of the market value of 
the property or to the amount 
of purchase money, 
“whichever is higher”, subject 
to the minimum of rupees one 
hundred and duty rounded off 
to nearest rupees Ten. 

Ten rupees. 

Charter  Party.—that  is  to  say,  any  instrument 
(except  an  agreement  for  the  hire  of  a  tug  steamer), 
whereby  a  vessel  or  some  specified  principal  part 
thereof  is  let  for  the  specified  purposes  of  the 
Charterer, whether it includes a penalty clause or not. 

Ten rupees. 

[***].  Omitted  by  Act  No.  5 
of 1927. 

One hundred rupees. 

Cheque.– 

Composition-Deed.–that  is  to  say,  any  instrument 
executed  by  a  debtor  whereby  he  conveys  his 
property  for  the  benefit  of  his  creditors,  or  whereby 
payment of a composition or dividend on their debts 
is  secured  to  the  creditors,  or  whereby  provision  is 
made  for  the  continuance  of  the  debtor's  business 
under the supervision of inspectors or under letters of 
license, for the benefit of his creditors. 

23. 

Conveyance.– as defined by section 2(10) not being 
a Transfer charged or exempted under No. 62- 

98 

 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

    where 
immovable property. 

the  conveyance  amounts 

to  sale  of 

4.00%  for  women  and  6.00% 
for  other  persons,  of 
the 
market  value  of  the  property 
or  of  the  amount  of  purchase 
is 
money”, 
“whichever 
higher”, 
the 
to 
minimum  of 
rupees  one 
hundred and duty rounded off 
to nearest rupees Ten. 

subject 

Exemption 

Assignment of copyright.–under the Copyright Act, 
1957, Section 18. 

Co-partnership-deed.–See Partnership (No. 46). 

Comments 

Conveyance  of  Property.-There  is  no  difference 
between a case of retirement and that of dissolution. 
A  partner  stands  on  the  same  footing  in  relation  to 
partnership  as  a  co-owner.  In  the  present  case  the 
document  executed  by  the  firm  relinquishing  the 
rights in favour of the former partner could only be a 
release. It was not a transfer having not been made in 
favour  of  a  partner  who  had  no  interest  in  the 
property.  The  document  executed  does  not  transfer 
property; hence it was not a conveyance. 

Conveyance in  the  Nature  of Part Performance.–
Contracts  for  the  transfer  of  immovable  property  in 
the nature of part performance in any Union territory 
under  section  53  A  of  the  Transfer  of  Property  Act, 
1882. 

Copy  or  Extract.–certified  to  be  true  copy  or 
extract, by or by order of any public officer and not 
chargeable under the law for the time being in force 
relating to court fees, in every case. 

Exemptions 

(a)    Copy  of  any  paper  which  a  public  officer  is 
expressly  required  by  law  to  make  or  furnish  for 
record in any public office or for any public purpose. 

(b)  Copy of, or extract from, any register relating to 
births,  baptisms,  namings,  dedications,  marriages, 
divorces, deaths or burials. 

23(A) 

24. 

As in Schedule-I. 

Ten rupees. 

25. 

Counterpart  or  Duplicate.–  of  any  instrument 
chargeable  with  duty  and  in  respect  of  which  the 
proper duty has been paid, for every case. 

Ten rupees. 

Exemption 

Counterpart  of  any  lease  granted  to  a  cultivator, 
when such lease is exempted from duty. 

99 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

Comments 

Whether  the  stamp  duty  payable  is  payable  on  a 
counterpart.-Article  25  of  the  First  Schedule to the 
Indian  Stamp  Act  simply  states  the  stamp  duty 
payable on a counterpart or on a duplicate. Hence, an 
unstamped  counterpart  can  be  validated  by  payment 
of proper stamp duty and penalty therefor. 

26.  

27. 

Customs-Bonds.–in every case. 

One hundred rupees. 

Debenture.–  (where  a  mortgage  debenture  or  not), 
being a marketable security transferable-  

(a)    by  endorsement  or  by  a  separate  instrument  of 
transfer;  

As in Schedule-I. 

(b)  by delivery. 

As in Schedule-I. 

Explanation.-The  term  “Debenture”  includes  any 
interest  coupons  attached  thereto,  but  the  amount  of 
such coupons shall not be included in estimating the 
duty. 

Exemption 

A  debenture  issued  by  an  incorporated  company  or 
other  body  corporate  in  terms  of  a  registered 
mortgage-deed,  duly  stamped  in  respect  of  the  full 
amount  of  debentures  to  be  issued  thereunder, 
whereby  the  company  or  body  borrowing  makes 
over, in whole or in part their property to trustees for 
the benefit of the debenture holders; provided that the 
debentures  so  issued  are  expressed  to  be  issued  in 
terms of the said mortgage-deed. 

See also Bond (No. 15) and sections 8 and 55. 

Declaration of any trust-See Trust (No. 64). 

28. 

Delivery Order in respect of Goods.   

One hundred rupees. 

Deposit  of  Title-Deeds-  See  Agreement  Relating  to 
Deposit of Title-Deeds, Pawn or Pledge (No. 6). 

Dissolution  of  Partnership-  See  Partnership  (No. 
46). 

29. 

30. 

Divorce,  Instrument  of.–that 
instruments  by  which  any  person  effects 
dissolution of his marriage. 

to  say,  any 
the 

is 

One hundred rupees. 

Dower, Instrument of- See Settlement (No. 58). 

Duplicate- See Counterpart (No. 25). 

Entry  as  an  Advocate,  Vakil  or  Attorney  on  the 
Roll of the High Court.– 

in the case of an Advocate or Vakil or an Attorney. 

One thousand rupees. 

100 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

Exemption 

Entry  as an  Advocate, Vakil  or  Attorney  on the roll 
of  any  High  Court,  when  he  has  previously  been 
enrolled in any other High Court. 

31.  

Exchange of Property, Instrument of.        

0.05%  of  the  higher  value 
value  of  exchanged  property, 
subject  to  the  minimum  of 
rupees  one  hundred  and 
maximum 
one 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

rupees 

Extract- See Copy (No.24).  

32. 

Further Charge, Instrument of.– that is to say, any 
instrument  imposing  a  further  charge  on  mortgaged 
property- 

       (a)  if  at the time  of  execution  of the  instrument                          
of  further  charge,  the  possession  of  the  property  is 
given or agreed to be given under such instrument;    

5.00% of the market value of 
the  property  or  consideration 
is 
amount, 
“whichever 
higher”, 
the 
to 
subject 
rupees  one 
minimum  of 
hundred and duty rounded off 
to nearest rupees Ten. 

        (b)  if possession is not so given. 

33. 

Gift, Instrument of.–not being a Settlement (No. 58) 
or Will or Transfer (No. 62). 

0.05% of the secured amount, 
subject  to  the  minimum  of 
rupees  one  hundred  and 
maximum 
one 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

rupees 

[4.00% for women and 6.00% 
for  other  persons,]  of  the 
market  value  of  the  property, 
subject  to  the  minimum  of 
rupees  one  hundred  and  duty 
rounded  off  to  nearest  rupees 
Ten. 

Hiring  Agreement or  Agreement for  Service.–See 
Agreement (No. 5). 

34. 

Indemnity Bond.– in every case. 

One hundred rupees. 

Inspectorship-Deed.–  See  Composition-  Deed  (No. 
22). 

35. 

Lease.–  including  an  under-lease  or  sub-lease  and 
any agreement to let or sublet- 

5.00% of the market value of 
the leased property, subject to 
the  minimum  of  rupees  one 
hundred and duty rounded off 
to nearest rupees Ten. 

101 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

(a) where the lease purports upto one hundred years 
or exceeding hundred years; 

(b)  where  the  lease  purports  in  perpetuity  and  does 
not purport to be for any definite term and time. 

Formula  for  calculating  the 
stamp duty on Lease Deeds :- 
5%  ×  Market  Value  ×(Period 
of Lease) 100 

5.00% of the market value of 
the  leased  property  or  the 
whole  lease  amount  which 
would  be  paid  or  delivered 
under  such 
if  any, 
“whichever is higher,” subject 
to the minimum of rupees one 
hundred and duty rounded off 
to nearest rupees Ten. 

lease, 

Exemption 

        Lease,  executed  in  the  case  of  a  cultivator  and 
for  the  purposes  of  cultivation  (including  a  lease  of 
trees for the production of food or drink) without the 
payment or delivery of any fine or premium, when a 
definite  term  is  expressed  and  such  term  does  not 
exceed  one  year  or  when  the  average  annual  rent 
reserved does not exceed one hundred rupees.   

       In  this  exemption  a  lease  for  the  purposes  of 
cultivation  shall 
lands  for 
cultivation together with a homestead or tank. 

include  a 

lease  of 

Explanation.–When  a  lessee  undertakes  to  pay  any 
recurring  charge  such  as  Government  revenue,  the 
land-lords  share  of  cesses,  or  the  owner’s  share  of 
municipal rates or taxes, which is by law recoverable 
from  the  lessor,  the  amount  so  agreed to  be  paid  by 
the lessee shall be deemed to be part of the rent. 

Comments 

Any  agreement  to  let-Whether  amounts  to  a 
lease.- Article 35 would indicate that it is not only a 
lease  which  is  covered  by  this  Article,  but  also  any 
agreement  to  let.  An  agreement  to  let  need  not  be  a 
lease.  In  order  to  determine  whether  in  any  given 
case,  it  is  reasonable  to  infer  the  existence  of 
agreement  one  has  to  see  if  one  party  has  made  an 
offer  and  the  other  party  has  accepted  the  same.  To 
constitute  an  agreement,  it  is  necessary  that  the 
intention of the parties must be definite and common 
on  both.  This  can  be  achieved  if  the  terms  and 
conditions are expressly arrived at or could impliedly 
be found. 

36. 

37. 

Letter of Allotment of Shares. 

Letter of Credit. 

Ten rupees. 

As in Schedule-I. 

Letter of Guarantee.– See Agreement (No. 5). 

102 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

38. 

Letter  of  License.–that  is  to  say,  any  agreement 
between  a  debtor  and  his  creditors  that  the  latter 
shall,  for  a  specified  time,  suspend  their  claims  and 
allow  the  debtor  to  carry  on  business  at  his  own 
discretion. 

Fifty rupees 

39. 

Memorandum of Association of a Company.– 

(a)  if  accompanied  by  articles  of  association  under 
sections 26, 27 and 28 of the Companies Act, 1956; 

One hundred rupees. 

(b) if not so accompanied. 

Two hundred rupees. 

40. 

Exemption 

Memorandum  of  any  association  not  formed  for 
profit  and  registered  under  section  25  of  the 
Companies Act, 1956. 

Mortgage-Deed.– not being an agreement relating to 
deposit  of  Title-deeds,  Pawn  or  Pledge  (No.  6), 
Bottomry  Bond  (No.  16),  Mortgage  of  a  crop  (No. 
41),  Respondentia  Bond  (No.  56),  or  Security  Bond 
(No. 57),- 

(a) when possession of the property or any part of the 
property  comprised  in  such  deed  is  given  by  the 
mortgagor or agreed to be given; 

(b) when possession is not given. 

         Explanation.-  A  mortgagor  who  gives  to  the 
mortgagee  a  Power-of-Attorney  to  collect  rents  or  a 
lease  of  the  property  mortgaged  or  part  thereof  is 
deemed to give possession within the meaning of this 
article. 

Exemption 

executed  by  persons 

         Instrument, 
taking 
advances  under  the  Land  Improvement  Loans  Act, 
1883,  or  the  Agriculturists  Loans  Act,  1884,  or  by 
their  sureties  as  security  for  the  repayment  of  such 
advances. 

103 

consideration 

[4.00% for women and 6.00% 
for  other  persons,]  of  the 
market  value  of  the  property 
or 
amount, 
“whichever 
is  higher”,  of 
rupees  one  hundred  and  duty 
rounded  off  to  nearest  rupees 
Ten. 

0.05% of the secured amount, 
subject  to  the  minimum  of 
rupees  one  hundred  and 
maximum 
one 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

rupees 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

Comments 

Undertaking  affidavit  whether  could  be  charged 
as  a  mortgage-deed.–The  undertaking  affidavit  has 
to be charged as a mortgage deed, which has to suffer 
stamp duty as prescribed under Art. 40 of Schedule-I 
to the Indian Stamp Act. Thus Art. 40 and not Art. 57 
of Schedule-I to the said Act is the appropriate article 
applicable to the instant case.  

Mortgage  of  a  Crop.–  including  any  instrument 
evidencing an agreement to secure the repayment of 
a  loan  made  upon  any  mortgage  of  a  crop,  whether 
the  crop  is  or  is  not  in  existence  at  the  time  of  the 
mortgage- 

for every sum secured. 

is 

to  say,  any 

Notarial  Act.–that 
instrument, 
endorsement, note, attestation certificate or entry not 
being a Protest (No. 50) made or signed by a Notary 
Public in the execution of the duties of his office, or 
by  any  other  person  lawfully  acting  as  a  Notary 
Public. 

0.05% of the secured amount, 
subject  to  the  minimum  of 
rupees  one  hundred  and 
one 
maximum 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

rupees 

Ten rupees. 

See also Protest of bill or note (No. 50). 

Note  or  Memorandum.–  sent  by  a  broker  or  agent 
to  his  principal,  the  purchase  or  sale  on  account  of 
such principal- 

of any goods or of any stock or marketable security. 

Fifty rupees. 

Note of Protest by the Master of a Ship. 

Ten rupees. 

Partition.–Instrument of as defined by section 2(15).  0.05% of the market value of 
the property being partitioned 
subject  to  the  minimum  of 
rupees  one  hundred  and 
maximum  of 
rupees  one 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

41. 

42. 

43. 

44. 

45. 

46. 

Partnership.– 

A. Instrument of- 

Two hundred rupees. 

For every capital of the partnership. 

B. Dissolution of- 

Fifty rupees. 

Pawn or Pledge.–See Agreement relating to Deposit 
of Title-Deed, Pawn or Pledge (No. 6).    

47. 

Policy of Insurance.– 

As in Schedule-I. 

104 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

48. 

Power of Attorney.– as defined by section 2(21), not 
being a Proxy (No. 52),- 

        (a)  when authorizing one or more persons to act 
jointly  and  severally  in  a  single  transaction  for  sole 
purpose (including suit or proceedings); 

       (b)  when authorizing one or more persons to act 
jointly and severally in more than one transaction or 
generally; 

One hundred rupees. 

One hundred and fifty rupees. 

       (c)  in any other case. 

Two hundred rupees. 

N.B.-  The  term  "registration" 
operation, 
every 
includes 
incidental 
registration 
to 
under  the  Indian  Registration 
Act, 1908. 

49. 

50. 

51. 

52. 

53. 

54. 

55. 

           Explanation.–For  the  purposes  of  this  article 
more  persons  than  one  when  belonging  to  the  same 
firm shall be deemed to be one person. 

Promissory Note. 

Protest  of  Bill  or  Note.–  that  is  to  say,  any 
declaration  in  writing  made  by  a  Notary  Public  or 
other  person  lawfully  acting  as  such,  attesting  the 
dishonour of a Bill of Exchange or Promissory Note. 

Protest by the Master of a Ship. 

Proxy. 

Receipt. 

As in Schedule-I. 

Ten rupees. 

As in Schedule-I. 

As in Schedule-I. 

As in Schedule-I. 

Re-Conveyance of Mortgaged Property.–  

in every case. 

One hundred rupees. 

Release.–  that  is  to  say,  any  instrument  (not  being 
such  a  release  as  is  provided  for  by  section  23-A) 
whereby  a  person  renounces  a  claim  upon  another 
person or against any specified property- 

in every case. 

Comments 

A  release  deed-whether  can  transfer  title.  A 
release deed would not be effective to transfer title. A 
release  deed  can  only  feed  title  but  cannot  transfer 
title. 

105 

0.05% of the market value of 
the  released  property,  subject 
to the minimum of rupees one 
hundred and maximum rupees 
one 
duty 
rounded  off  to  nearest  rupees 
Ten. 

thousand 

and 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

56. 

57. 

Description of Instrument 
Renunciation  or  relinquishment.-  If  the  appellant 
had no title to the property at the time of renunciation 
except the off-chance  of  succeeding  by  survivorship 
to  the  estate  after  the  death  of  his  father,  the 
renunciation or relinquishment under the deed would 
not  clothe  him  with  any  title  to  the  property. 
Renunciation must be in favour of a person, who had 
already title to the estate, the effect of which is only 
to enlarge the right. 
Respondentia  Bond.–that  is  to  say,  any  instrument 
securing a loan on the cargo laden or to be laden on 
board a ship and making repayment contingent on the 
arrival of the cargo at the port of destination. 

Revocation  of  any  Trust  or  Settlement.–See 
Settlement (No.58), Trust (No.64). 
Security-Bond  or  Mortgage  Deed.–  executed  by 
way of security for the due execution of an office, or 
to  account  for  money  or  other  property  received  by 
virtue  thereof,  or  executed  by  a  surety  to  secure  the 
due performance of a contract or the due discharge of 
a liability– 
in every case. 

Rates of Stamp Duty 

0.05% of the secured amount, 
subject  to  the  minimum  of 
rupees  one  hundred  and 
one 
maximum 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

rupees 

0.05% of the secured amount, 
subject  to  the  minimum  of 
rupees  one  hundred  and 
maximum 
one 
thousand  and  duty  rounded 
off to nearest rupees Ten. 

rupees 

Exemption 
Bond or other instrument when executed— 

for 

the  purpose  of 
       (a)  by  any  person 
guaranteeing  that  the  local  income  derived  from 
private  subscriptions  to  a  charitable  dispensary  or 
hospital or any other object of public utility, shall not 
be less than a specified sum per mensem; 
      (b)  by  persons  taking  advances  under  the  Land 
Improvement Loans Act, 1883, or the Agriculturist’s 
Loans Act, 1884, or by their sureties, as security for 
the repayment of such advances; 
       (c) by officers of Government or their sureties to 
secure  the  due  execution  of  an  office,  or  the  due 
accounting  for  money  or  other  property  received  by 
virtue thereof. 

Comments 
Undertaking  affidavit-Whether  amounts  to  a 
mortgage  deed.-The undertaking affidavit has to be 
charged  as  a  mortgage  deed,  which  has  to  suffer 
stamp duty as prescribed under Art. 40 of Schedule-I 
to the Indian Stamp Act. It was not correct to say that 
the  affidavit  merely  disclosed  an  undertaking  and  if 
at all it was chargeable it could be only under Art. 57 
(b) of Schedule-I to the Indian Stamp Act. 

106 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

58. 

Settlement.– 

A-Instrument of (including a deed of dower). 

0.05% of the market value of 
the settled property, subject to 
the  minimum  of  rupees  one 
hundred and maximum rupees 
one 
duty 
rounded  off  to  nearest  rupees 
Ten. 

thousand 

and 

Exemption 

Deed  of  dower  executed  on  the  occasion  of  a 
marriage between  Muhammadans. 

B-Revocation of- 

See also Trust (No. 64).    

Fifty rupees. 

59. 

Share  Warrants.–to  bearer 
Companies Act, 1956. 

issued  under 

the 

The same duty as  payable on 
deed  with 
a  mortgage 
the 
possession  [40(a)]  for 
amount  equal  to  the  nominal 
amount of the shares specified 
in the warrant.  

Exemptions 

Shares  warrant  when  issued  by  a  company  in 
pursuance of the Companies Act, 1956, section 114, 
to have effect only upon payment, as composition for 
that duty, to the Collector of stamp-revenue of- 

          (a)  one-and-a-half  percentum  of  the  whole 
subscribed capital of the company; or 

          (b)  if  any  company  which  has  paid  the  said 
duty  or  composition  in  full,  subsequently  issues  an 
its  subscribed  capital-one-and-a-half 
addition 
percentum of the additional capital so issued.  

to 

60. 

61. 

Shipping Order. 

Ten rupees 

Surrender of Lease. in every case. 

One hundred rupees. 

Exemption 

Surrender  of  lease,  when  such  lease  is  exempted 
from duty. 

62. 

Transfer.– (whether with or without consideration)- 

       (a)  of  shares  in  an  incorporated  company  or 
other body corporate; 

As in Schedule-I. 

        (b)  of  debentures,  being  marketable  securities, 
whether the debenture is liable to duty or not, except 
debentures provided for by section 8; 

The  same  duty  as  Debenture 
(No.27) as levied by this Act, 
for  a  consideration  equal  to 
the 
the 
face  amount  of 
debenture. 

107 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

Rates of Stamp Duty 

        (c) of any interest secured by a bond, mortgage-
deed or policy of insurance; 

The  same  duty  with  which 
such  bond,  mortgage-deed  or 
is 
policy 
of 
insurance 
chargeable  subject 
the 
to 
rupees  one 
minimum  of 
hundred and maximum rupees 
one 
duty 
rounded  off  to  nearest  rupees 
Ten.   

thousand 

and 

(d)  of  any  property  under 
General’s Act, 1913, Section 25; 

the  Administrator 

One hundred rupees. 

(e)  of  any  trust-property  without  consideration  from 
one  trustee to  another  trustee,  or from  a  trustee  to a 
beneficiary. 

Two hundred rupees. 

Exemption 

Transfers by endorsement— 

(a) of a bill of exchange, cheque or promissory note; 

(b) of a bill of lading, delivery order, warrant for 
goods, or other mercantile document of title to 
goods; 

(c) of a policy of insurance; 

(d) of securities of the Central Government. 

See also section 8. 

63. 

Transfer of Lease.—by way of assignment, and not 
by way of under lease. 

Exemption 

Transfer of any lease exempt from duty. 

64. 

Trust.– 

The same duty as Article (No. 
this 
levied 
35) 
as 
Schedule, 
same 
for 
amount of such transfer. 

the 

by 

A.  Declaration  of-of,  or  concerning  any  property 
when made by any writing not being a Will; 

Two hundred rupees. 

B.  Revocation  of-of,  or  concerning  any  property 
when made by any instrument other than a Will. 

Fifty rupees. 

See  also  Settlement  (No.  58),  Valuation-  See 
Appraisement (No. 8), Vakil-See Entry as Vakil (No. 
30). 

Comments 

Religious  or  charitable  endowment-  Whether  fall 
within the purview of the Trusts Act.- Religious or 
charitable endowments, whether public or private, do 
not fall within the purview of the Trusts Act. Article 
64  of  the  Stamp  Act  provides  for  the  levy  of  stamp 
duty on trust. Accordingly, Art. 64 cannot be pressed 
into  service  in  case  which  deals  with  charitable 
trusts.  

108 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Art. No. 

Description of Instrument 

65. 

Warrant for Goods.– that is to say, any instruments 
evidencing  the  title  of  any  person  therein  named,  or 
his  assigns,  or  the  holder  thereof,  to  the  property  in 
any  goods  lying  in  or  upon  any  dock,  warehouse  or 
wharf,  such  instrument  being  signed  or  certified  by 
or  on  behalf  of  the  person  in  whose  custody  such 
goods may be. 

Rates of Stamp Duty 

Ten rupees. 

[Vide Himachal Pradesh Act 4 of 1953, s. 12] 

Orissa 

Amendment of Schedule I-A 

In Schedule I-A to the principal Act,— 
(i)  in  article  3,  for  the  words,  “Two  hundred  rupees”  appearing  in  column  (2),  the  words  “Two 

hundred and fifty rupees” shall be substituted; 

(ii) in article 5,— 

(a)  for  the  words  “one  rupee”  appearing  in  column  (2)  against  clause  (a),  the    words  “five 

rupees” shall be substituted; 

(b)  for  the  words  “forty-two  rupees  fifty  paise”  appearing    in  column  (2)  of the entry  against 

clause (b), the words “ fifty rupees” shall be substituted; and  

(c) for the words “Three rupees” appearing in column (2) against clause  (c), the words “Ten 

rupees” shall be substituted; 

(iii) in clause (2) of article 6,— 

(a) for sub-section (a), the following sub-clause shall be substituted, namely:— 

(a) if such loan or debt is repayable on demand or more than three months from the date of 

instrument evidencing the agreement:— 

When  the  amount  of  the  loan  or  debt  does  not 
exceed Rs. 500 
When  it  exceeds  Rs.  500  but  does  not  exceed  Rs. 
1,000 

:       Five rupees, 

:       Ten rupees, 

And for every additional Rs. 1,000 or part thereof in 
excess or Rs. 1,000 

:       Ten rupees” ;and 

(b) in sub-clause (b), for the word, brackets and letter “ clause (a)”, the word, brackets and  

letter “sub-clause (a)” shall be substituted; 

(iv) in article 7, for the words “One hundred rupees” appearing in column (2), the words “One hundred 

and fifty rupees” shall  be substituted; 

(v)  in  article  8,  for  the  words  “Twenty-one-rupees”  appearing  in  column  (2)  against  clause  (b),  the 

words “Fifty rupees” shall be substituted; 

109 

 
 
 
 
 
 
 
 
 
 
 
 
 
(vi)  in  article  10,  for  the  words  “  Two  hundred  rupees”  appearing  in  column  (2),  the  words  “Three 

hundred rupees” shall be substituted; 

(vii) in article 12,— 

(a) for the words, brackets and figure “The same duty  as a BOTTOMRY BOND (No. 16) or 
such amount” appearing in column (2) against clause (a), the words, brackets and figure “The same 
duty as a BOND (No.15) or such amount” shall be substituted, 

(b) for the words “Twenty-seven rupees” appearing  in column  (2) against clause (b), the words 

“Fifty rupees” shall be substituted; and 

(c)  for the entry appearing at  the end in column (2), the following entry shall be substituted, 

namely:— “Two rupees subject to a maximum of two hundred rupees.” 

(viii) for article 15 including the entries against it but excluding reference to other Bonds commencing 
with  the  word  “See  and  ending  with  the  words  “SECURITY  BOND”  followed  by  the  “Ex-emptions” 
appearing    at  the  end  in  column  (1),  the  following  shall  be  substituted  under  appropriate  columns, 
namely:— 

(1) 
15.  BOND,  as  defined  by  section  2  (5) 
not  being  a  DEBENTURE  and  not 
being  otherwise  provided  for  by  this 
Act, or by the Court Fees Act, 1870. 

(2) 
Two  per  centum  of  the  amount  or  the  value 
secured.; 

(ix)  for  article  16  including  the  entries  against  it,  the  following  Article  with  its  entries  shall  be 

substituted under appropriate columns, namely:— 

(1) 

(2) 

16. BOTTOMRY BOND, that is to say any 
instrument  whereby  the  master  of  a  sea-
going  ship  borrows  money  on  the  security 
of  the  ship  to  enable  him  to  preserve  the 
ship or prosecute her voyage. 

The  same  duty  as  a  BOND  (No.15)  on  the 
amount or value secured.; 

 (x)  in  article  17,  for  the  words  “One  hundred  rupees”  appearing  in  column  (2),  the  words  “  One 

hundred and fifty rupees” shall be substituted; 

(xi)  in  article  18,  for  clauses  (a),  (b),  and  (c)  including  the  entries  appearing  against    them  in                

column  (2),  the  following  clauses  with  their  respective  entries  shall  be  substituted  under  appropriate 
columns, namely:— 

(1) 

(2) 

(a) Where the purchase money does not 
exceed Rs. 100. 

Two rupees 

(b) in any other case 

is 

The  same  duty  as 
leviable  on  a 
CONVEYANCE under Division (A), (B), or 
(C),  as  the  case  may  be,  of  article  23  for  a 
consideration  equal  to  the  amount  of  the 
purchase money only”.; 

110 

 
 
 
 
 
 
 
 
 
(xii)  after  article  18,  the  following  Article    with  the  entries  against  it  shall  be  inserted  under 

appropriate columns, namely:— 

(1) 

(2) 

One rupees”.; 

“19.  CERTIFICATE  OR  OTHER 
DOCUMENT,  evidencing  the  right  or 
title  of  the  holder  thereof,  or  any  other 
person  either  to  any  shares,  scrip  or 
incorporated  
stock  in  a  or  of  any 
company or other body  corporate, or to 
become  proprietor  of  shares,  scrip  or 
stock  in  or  of  any  such  company  or 
LETTER  OF 
also 
body. 
ALLOTMENT OF SHARES (No. 36). 

See 

(xiii) in article 22, for the words “Fifty rupees” appearing in column (2), the words “Seventy rupees” 

shall be substituted; 

(xiv)  for  article  23  including  the  entries  against  it,  the  following  article  with  its  entries  shall  be 

substituted under appropriate columns, namely:— 

(1) 

(2) 

“23.  CONVEYANCE-As  defined  by 
section  2  (10)  not  being  a  transfer 
charged or exempted under No.62:— 
(a) In respect of movable property 

(b) In respect of immovable property 

(c) In respect of a multi-unit house or unit 
of apartment/flat/portion of a multistoried  
building  or  part  of  such  structure  to 
which 
the  Orissa 
Apartment  Ownership  Act,  1982  Orissa 
Act 1 of 1984 apply— 

the  provisions  of 

(i)  where  the  amount  or  value    of  the 
consideration  for  such  conveyance  as  set 
forth therein or market value of the property 
whichever is higher, does not exceed rupees 
5 lakhs. 

forth 

Four  per  centum  of  the  amount  or  value  of 
the  consideration  as  set 
the 
instrument. 
Eight  per  centum  of  the  amount  or  value  of 
the consideration for such conveyance as set 
forth  therein  or  the  market  value  of  the 
property whichever is higher. 

in 

Three per centum of the amount. 

(ii) where it exceeds rupees 5 lakhs, but 

Four per centum of the amount. 

does not exceed rupees 15 lakhs. 

(iii) where it exceeds rupees 15 lakhs. 

Seven per centum of the amount. 

111 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
to 

Explanation-  For  the  purpose  of  this 
sell  any 
article,  an  agreement 
immovable  property  or  a  power  of 
attorney  shall,  in  case  of  transfer  of  the 
possession  of  such  property  before  or    at 
the time of  or after the execution of such 
agreement  or  power  of  attorney,  be 
deemed to be a conveyance and the stamp 
duty 
chargeable  
shall 
accordingly: 

thereon 

be 

Provided  that  the  stamp  duty  already 
paid  on  such  agreement  or  power  of 
attorney  shall,  at  the  time  of  the  execution 
of  a  conveyance  in  pursuance  of  such 
agreement or power of attorney, be adjusted 
towards the total amount of duty chargeable 
on the conveyance: 

Provided further that section 47-A shall 
not  apply  to  such  agreement  and  power  of 
attorney. 

   Exemptions 

Assignment of copyright under the Copyright Act, 1957, (14 of 1957) section 18 Co-partnership deed                  

(See PARTERSHIP No. 46) 
(xv) in article 24,— 

(a) for the words “Two rupees and fifty paise” appearing in column (2) against clause (i), the words 

“Five rupees” shall be substituted; and    

(b) for the words “Five rupees” appearing in column (2) against clause (ii), the words. “Ten rupees” 

shall be substituted; 

(xvi) in article 25, for the words “Five rupees” appearing in column (2) against (b), the words “Ten 

rupees” shall be substituted; 

(xvii) in article 26, for the words “Fifty rupees” appearing in column (2) against clause (b), the words 

“One hundred rupees” shall be substituted; 

(xviii)  in  article  29,  for  the  words  “one  hundred  rupees”  appearing  in  column  (2),  the  words  “Two 

hundred rupees” shall be substituted; 

(xix)  in  article  31,  for  the  entry  appearing  in  column  (2),  the  following  entry  shall  be  substituted, 

namely:— 

The same duty as is leviable on a conveyance under  Division (A), (B), or (C), as the case may be, 
of  article  23  for  a consideration  as  set forth in  such instrument  or the  market  value of the  property, 
whichever is higher”; 
(xx)   in article 32, for the expression “(No. 23)” wherever it occurs in column (2), the words, brackets, 

letter and figure “under Division (A), of article 23 shall be substituted; 

(xxi)  in article  33, for the expression “(No. 23)” appearing in column (2), the words, brackets, letters 

and figure “Under  Division (A), (B), or (C), as the case may be, of article 23” shall be substituted; 

(xxii) in article 35, for the expression “(No. 23)” wherever it occurs in column (2), the words, brackets, 

letters and figure “Under Division (A), substituted; 

(xxiii)  after  article  35,  the  following  article  with  its  entries  shall  be  inserted  under  appropriate 

columns, namely:— 

112 

 
 
 
 
 
 
(1) 

“36.  LETTER  OF  ALLOTMENT  OF 
SHARES  
In any company or proposed company, or in 
respect  of  any  loan  to  be  raised  by  any 
company or proposed company. 
See  also  CERTIFICATE  OR  OTHER 
DOCUMENT (No.19) 

(2) 

One rupees.”; 

(xxiv) in article 38, for the words, “fifty rupees” appearing in column (2), the words “One hundred 

rupees” shall be substituted; 

(xxv)  in  article  39,  for  the  words  “Two  hundred  rupees”  and  Five  hundred  rupees”  appearing  in 
column  (2),  against  clause  (a)  and  clause (b),  the  words “Three  hundred rupees”  and    “Six hundred 
rupees” shall respectively be substituted; 

(xxvi) in article 40, for the expression “(No. 23)” appearing in column (2), against clause (a), the 
words, brackets, letters and figure “under Division (A), (B) or (C), as the case may be, of article 23” 
shall be substituted; 

(xxvii) in article 41,— 

(a) for the words “Thirty paise” wherever it occurs in column (2) against clause (a), the words 

“One rupees” shall be substituted; and  

(b)  for  the  words  “Forty  paise”  appearing  in  column  (2)  against  clause  (b),  the  words  “Two 

rupees” shall be substituted; 

(xxviii) in  article  42,  for  the  words  “Twenty  rupees” appearing  in  column  (2),  the  words  “Thirty 

rupees” shall be substituted; 

(xxix)  in  article  43,  for  the  words  “Seventy-five  paise”  and  “Forty-two  rupees  and  fifty  paise” 
appearing in column (2) against clause (a) and clause (b), the words “One rupee” and Fifty rupees”  
shall respectively  be substituted; 

(xxx) in article  44, for the words, Ten rupees” appearing in column (2), the words “Twenty rupees” 

shall be substituted; 

(xxxi) in article 46,— 

(a) for the words, “Twenty rupees” and “One hundred rupees” appearing in column (2) against 
clause (a) and clause (b) of Division A, the words “Fifty rupees” and “Two hundred rupees” shall 
respectively be substituted, and  

(b) for  the  words  “Fifty  rupees”  appearing  in column  (2)  against  Division  B,  the  words  “One 

hundred rupees” shall be substituted; 
(xxxii) in article 48,— 

(a)  for  the  words  “Ten  rupees”,  Fifty  rupees”  and  “One  hundred  rupees”  appearing  in                   

column (2), against clause (c), clause (d) and clause (e), the words “Twenty rupees”, “One hundred 
rupees”, and “Two hundred rupees” shall respectively be substituted, and 

(b) for the expression “(No. 23)” appearing in column (2) against clause (f), the words, brackets, 
letters and figure “under Division (B) or (C), as the case may be, of article 23” shall be substituted; 
(xxxiii) in article 54,— 

(a)  for  the  expression  “(No.23)”  appearing    in  column  (2)  against  clause  (a),  the  words, 

brackets, letters and figure “under Division (A) of article 23” shall be substituted, and 

113 

 
 
(b)  for  the  words  “Forty-two  rupees”  appearing  in  column  (2)  against  clause  (b),  the  words 

“Fifty rupees” shall be substituted; 

(xxxiv)  in  article  55  and  57,  for  the  words  “Twenty-one  rupees”  appearing  in  column  (2),  against 

clause (b), the words “One hundred rupees” shall be substituted; 

(xxxv) in article 58,— 

(a) The brackets and letter “(A)” appearing at the beginning shall be omitted, 
(b) In the proviso to the entry appearing in column (2) against Division (A), for the words “three 

rupees”, the words “ten rupees” shall be substituted; 

(c)  for  the  words  “forty-two  rupees”  appearing  at  the  end  of  the  entry  in  column  (2)  against 

Davision (B), the words “One hundred rupees” shall be substituted.  

(xxxvi)  in  article  59,  for  the  expression  “(No.23)”  the  words,  brackets,  letters  and  figure  “under 

Division (A), of article 23” shall be substituted; 

(xxxvii) in article 61, for the words “Twenty-one rupees” appearing in column (2), against clause (b), 

the words “Fifty rupees” shall be substituted; 

(xxxviii) in article 62,— 

(a) for the words “bond of mortgage deed” appearing in the opening portion of clause (c) the 

words “Bond for Mortgage Deed” shall be substituted, and  

(b) for the words “twenty-one rupees”, “Forty-two rupees” and “Eighteen rupees and seventy-
five paise” appearing in column (2) against sub-clause (ii) of clause (c) clause (d) and clause (e) 
respectively, the words “Fifty rupees” shall be substituted; 

(xxxix) in article 63,— 

(a) for the words “TRANSFER OF LEASE” appearing in column (1), the words “TRANSFER 

OF LEASE” shall be substituted; and 

(b) for the expression “(No. 23)” appearing in column (2), the words, brackets, letters and figure 

“under Division (A),(B) or (C), as the case may be, of article 23” shall be substituted; 

(xi)   in article 64, for the words “Sixty –two rupees” and “Forty-two rupees” appearing in column (2) 
against  Division  (A)  and  Division  (B),  the  words  “One  hundred  rupees”  and  “Fifty  rupees”  shall 
respectively be substituted; and 

(xii) in article  65, for the words, “Five rupees” appearing in column (2), the words “Ten rupees” shall 

be substituted. 

[Vide Orissa Act 1 of 2003, s. 7] 
 Orissa  
Repeal  of  Orissa  Act  32  of  1970.—The Orissa Additional Stamp Duty Act, 1970  Orissa Act 32 of 

1970 is hereby repealed. 

[Vide Orissa Act 1 of 2003, s. 8] 

Odisha  

Amendment of Schedule 1-A—In Schedule I-A to the Indian Stamp Act, 1899 (2 of 1899)— 

(i)  In  Article  A,  for  sub-clause  (a)  of  clause  (2)  following  sub-clause  shall  be  substituted, 

namely:— 

“(a) If such loan or debt is 
repayable on demand or more 
than three months from the 
date of execution of the 
instrument evidencing the 
agreement— 

0.5% percentum on loan or debt. 
Amount subject to maximum of 
Rupees five thousand”. 

(ii) in Article 54, after clause (b) following clause shall be inserted, namely:— 

114 

 
“(c) in case of loans for agriculture  

Nil.”. 

purpose— 

[Vide Odisha Act 8 of 2013, s. 2] 
 Odisha  

Amendment of Schedule 1-A. —In the Indian Stamp Act, 1899, in Schedule 1-A, — 

(a) in article 23, for the Explanation including the provisos thereto appearing in column (1), 

the following explanation shall be substituted, namely:— 

“Explanation.— for the purposes of this Article, an agreement to  sell involving delivery  of 
possession of any immovable property or a power of attorney, authorizing  the person other than 
those mentioned in clause (g) of Article 48, to sell such immovable  property,  shall be deemed 
to be a conveyance and accordingly, the stamp duty shall  be payable on the instrument on the 
basis of the market value of the property which is the subject matter of such instrument: 

Provided  that  the  stamp  duty  already  paid  on  such  agreement  to  sell  shall,  at  the  time  of 
execution  of  the  sale  deed  by  the  same  person  in  pursuance  of  such  agreement,  be  adjusted 
towards the total amount of duty chargeable on the conveyance.” 

(b) in Article 48,— 

(i)  for  the  words  “Fifty  rupees”,  “Five  rupees”,  “Twenty  rupees”,    “One  hundred 
rupees” and “Two hundred rupees”, appearing  in  column (2) under the heading “proper 
stamp duty against clauses (a), (b), (c), (d) and (e), the words “One hundred  rupees”, “Ten 
rupees”,  “Fifty  rupees”,  “Five  hundred  rupees”  and    “One  thousand  rupees”  shall  , 
respectively, be substituted; and 

(ii) for clause (g), including the entires, the following clauses shall be substituted, under 

the appropriate column, namely:— 

(g) When power given to father, mother, wife, 
husband,  son,  daughter,  brother  or  sister  in 
relation  to  the  executant  authorizing  such  person 
to sell immovable property situated in the State of 
Odisha. 
(h) in any other case. 

One thousand rupees 

Twenty  rupees  for  each  person,  so 
authorized. 

[Vide Odisha Act 1 of 2015, s. 2] 

Orissa   

Amendment of Schedule I-A, Indian Stamp Act, 1899.—For the entries in columns 1 and 2 against 
clause (a) under item 30 of Schedule I-A of the Indian Stamp Act, 1899, (II of 1899) the following entries 
shall be respectively substituted, namely:— 

115 

 
 
 
 
(a) in the case of Advocates— 

(i) with respect of persons who 
possess degree of Bachelor of Law 
and  are  either  deemed  to  be  Advocates 
under  sub-section  (1)  of  section  42  of 
the  Legal  Practitioners  Act,  1879, 
(XVIII  of  1879)  or  enrolled  as  pleaders 
under  the  said  Act,  and  have  practiced 
for not less than ten years. 

Rupees two hundred and fifty. 

(ii)  with 

respect 

to 

another 

Rupees six hundred and twenty five. 

Advocates . 

Exemption  from  surcharge  Stamp  Duty.—  Notwithstanding  anything  contained  in  the  Orissa  Stamp 
(Surcharge Amendment) Act, 1947 (Orissa Act XXIII of 1947) no surcharge shall be levied in the case of 
Stamp duties livable under clause (a) of the entry herein before specified.  

[Vide Orissa Act 8 of 1956, s. 2 & 3] 

Orissa   

Amendment of Schedule I-A, Act 2 of 1899. —  For schedule I-A of the Indian Stamp Act, 1899 (2 of 

1899) the following Schedule shall be substituted, namely:— 

* 

* 

* 

* 

*N.B. Schedule-I-A has been substituted in O.A. 6 of 1986. 

[Vide Orissa Act 19 of 1958, s. 3] 

Orissa  
Amendment of Schedule 1-A, Act 2 of 1899.—For Schedule 1-A of the principal Act, the following 

Schedule shall be substituted, namely: — 

* 

* 

* 

SCHEDULE 1-A 

* 

* 

STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA 
AMENDMENT) ACT, 1986. 
(See Section 3) 

Note — The articles in Schedule 1-A are numbered so as to correspond with similar articles in 

Schedule 1. 

Description of Instrument 
(1) 

        Proper Stamp-duty 

(2) 

the 

ADMINISTRATION 

2. 
BOND, 
including  a  bond  given  under  sections 
291,  375,  and  376  of 
Indian 
Succession  Act,  1925  (39  of  1925)  or 
section  6  of  the  Government  Savings 
Banks Act, 1873 (5 of 1873). 
3.  ADOPTION  DEED.  That  is  to  say, 
than  a  will) 
any 
recording  an  adoption  or  conferring  or 
purporting to confer an authority to adopt. 

Instrument  (Other 

The same duty as a BOND ( No. 15) 
for the same amount.                                           

Twenty-eight rupees and twelve naye 
paise. 

116 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three rupees and seventy-five naye 
paise. 

4. AFFIDAVIT. Including an affirmation 
or  declaration  in  the  case  of  persons  by 
law allowed to affirm or declare instead of 
swearing. 

Exemptions 
Affidavit  or  declaration  in  writing  when 
made— 

(a) as a condition of enrolment under 
the Army Act, 1950 (46 of 1950) or the 
Air Force Act, 1950 (45 of 1950);  

(b) for the immediate purpose of being 

filed or used in any Court or before the 
Officer of any Court; 

(c) for the sole purpose of enabling 

any person to receive any pension of 
charitable allowance.  
5.AGREEMENT OR 
MEMORANDUM OF AN 
AGREEMENT; 

(a)  if relating to the sale of a Bill of  

Thirty-eight  naye  paise 

Exchange;         

to 

(b) 

if  relating 

the  sale  of  a 
Government  security  or  share 
in  an 
incorporated  Company  or  other  body 
corporate; 

Subject to maximum of twenty-eight  
rupees twelve naye  paise for every ten 
thousand or part thereof of the value of 
the security or share. 

     (c) if not otherwise provided for  

One rupee and thirty-eight naye paise. 

Exemptions 

  Agreement or memorandum of 
agreement— 

(a) for or relating to the sale of goods 

or merchandise exclusively, not being a 
Note or Memorandum chargeable under 
No. 43. 

(b) Made in the form of tenders to the 

Central Government for, or relating to 
any loan.      

AGREEMENT TO LEASE—See 

LEASE (No-35) 
6. AGREEMENT RELATING TO 
DEPOSIT  OF TITLE-DEEDS, PAWN 
OR PLEDGE, that is to say, any 
instrument evidencing an agreement 
relating to 
(1) The deposit of title deeds or 
instruments Constituting  or being 
evidences of the title to any property 
whatever ( Other than a marketable 
security) or 

Description of instrument. 
(1) 

Proper Stamp-duty 
(2) 

(2) The pawn or pledge of movable 
property, Where such deposit, pawn or 
pledge has been Made by way of security 
for the repayment of money advanced or 

117 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
to be advanced by way of loan  or an 
existing or future debt— 

(a) If such loan or debt is repayable on 

demand or more than three months from 
the date of the instrument evidencing 
the agreement. 

(1) 

When  it  amount  of  the  loan  or  debt  does 
not exceed Rs.100 

When  the  amount  of  the  loan  or  debt 
exceeds  Rs.  100  but  does  not  exceed  Rs. 
200. 

If drawn 
Singly 

(2) 
Rs.   nP. 
0.40 

If drawn 
in set of 
two for 
each part 
of set  
(3) 
Rs.   nP. 
0.24 

If draw in set 
of three for 
each part of 
the set 

(4) 
Rs. nP. 
0.24 

0.64 

0.40 

0.24 

When  it  exceeds  Rs.  200  but  does    not 
exceed Rs. 400 

1.12 

0.64 

0.40 

When  it  exceeds  Rs.  400  but  does    not 
exceed Rs. 600 

1.64 

0.88 

0.64 

When  it  exceeds  Rs.  600  but  does    not 
exceed Rs. 800 

2.12 

1.12 

0.76 

When  it  exceeds  Rs.  800  but  does    not 
exceed Rs. 1,000 

2.76 

1.40 

0.88 

When  it  exceeds  Rs.  1,000  but  does    not 
exceed Rs. 1,200 

3.12 

1.64 

1.12 

When  it  exceeds  Rs.  1,200  but  does    not 
exceed Rs. 1,600 

4.12 

2.12 

1.40 

When  it  exceeds  Rs.  1,600  but  does    not 
exceed Rs. 2,500 

6.40 

3.24 

2.12 

When  it  exceeds  Rs.  2,500  but  does    not 
exceed Rs. 5,000 

12.64 

6.40 

4.12 

When  it  exceeds  Rs.  5,000  but  does    not 
exceed Rs. 7,500 

19.00 

9.64 

6.40 

When  it  exceeds  Rs.  7,500  but  does    not 
exceed Rs. 10,000 

25.24 

12.64 

8.40 

Description of instrument. 
(1) 
When it exceeds Rs. 10,000 but does  not 
exceed Rs. 15,000 

Proper Stamp-duty 
(2) 

37.88 

19.00 

12.64 

When it exceeds Rs. 15,000 but does  not  50.64 

25.24 

16.88 

118 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
exceed Rs. 20,000 

When it exceeds Rs. 20,000 but does  not 
exceed Rs. 25,000 

63.24 

31.64 

21.12 

When it  exceeds  Rs.  25,000  but does  not 
exceed Rs. 30,000 and 
for  every  additional  Rs.  10,000  or  part 
thereof in excess of Rs. 30,000. 

75.88 

37.88 

25.24 

25.24 

12.64 

8.40 

(b)  if  such    loan  or  debt  is  repayable  not 
more  than  three  months  from  the  date  of 
such instrument. 

Half  the  duty  payable    on  a  loan  or 
debt under  clause (a) (i), clause (a) (ii) 
or  clause  (a)  (iii)  for  the    amount 
secured.          

Exemption 
Instrument of pawn or pledge of goods, if 
unattested 

       7. APPOINTMENT IN 
EXECUTION OF A POWER, whether 
of trustees or of property, movable or 
immovable, where made by any writing 
not being a will. 

   8. APPRAISEMENT OR 
VALUATION, made otherwise than 
under an order of the Court in the course 
of a suit— 

Forty-six rupees and eighty-eight naye 
Paise. 

(a) where the amount does not exceed Rs. 
1,000. 

The same duty as a BOTTOMRY 
BOND (No.16) for such amount. 

 (b) in any other case 

Fourteen rupees and six naye Paise. 

Exemptions 

(a) Appraisement or valuation made for 
the information of one party only, and not 
being in any manner obligatory between 
parties either by agreement or operation of 
law. 
(b) Appraisement  of crops  for the 
purpose of ascertaining the amount to be 
given to a landlords as rent. 
9. APPRENTICHESHIP –DEED 
including every writing  relating to the 
service or tuition  of any apprentice, clerk 
or servant place with any master to learn 
any profession, trade or employment, not 
being ARTICLES OF CLERKSHIP. 

Description of instrument. 
(1) 
Exemption 
Instruments of apprenticeship executed by 
a  Magistrate  under  the  Apprentices  Act, 
1850 (19 of 1850) or by which a person is 

Fourteen rupees and six naye Paise. 

Proper Stamp-duty 
(2) 

119 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
apprenticed  by  or  at  the  charge  of  any 
public charity. 
   10. ARTICLES OF ASSOCIAITON 
OF A COMPANY. 
                            Exemption 
Articles of any Association not formed for 
profit and registered under section 25 of 
the Companies Act, 1956 (1 of 1950). 
See also Memorandum of Association of a 
Company (No.39) 
ASSIGNMENT —See CONVEYANCE 
(No.23), TRANSFER (No.62) and 
TRANSFER of LEASE (No.63),as the 
case may be 
ATTORNEY- See POWER OF 
ATTORNEY (No.48) 
AUTHORITY TO ADOPT-See 
ADOPTION-DEED (No.3) 

   12.  AWARD,    that  is  to  say  any 
decision  in  writing  by  an  arbitrator  or 
umpire  not  being  an  award  directing  a 
partition,  on  a  reference    being  made 
otherwise than by an order of the Court in 
the course of a suit— 

(a) where the amount or value of the 
property to which the award relates as set 
forth in such award does not  exceed Rs. 
1,000. 
(b) if it exceeds Rs. 1,000 but does not 
exceed Rs. 5,000. 
and for every additional Rs. 1,000 or part 
thereof in excess of Rs. 5,000. 
15.BOND as defined by section 2(5) not 
being  a DEBENTURE  and not being 
otherwise provided for by  this Act, or by 
the Court Fees Act, 1870 (7 of 1870)— 

Ninety  rupees and seventy-five naye 
Paise. 

The same duty as a BOTTOMRY 
BOND (No.16) or such amount. 

Eighteen rupees and seventy five naye 
Paise.  

Ninety-four naye Paise subject to a 
maximum of ninety-four rupees. 

Where the amount or value secured does 
not exceed Rs. 10; 

Thirty-two  naye  paise 

Where it exceeds Rs. 10 and does not 
exceed Rs. 50; 

Where it exceeds Rs. 50 and does not 
exceed Rs.100; 

Forty-four   naye paise 

Description of instrument. 
(1) 

Where it exceeds Rs. 50 and does not 
exceed Rs.100; 

Proper Stamp-duty 
(2) 

Ninety-four naye paise 

Where it exceeds Rs. 100 and does not 

Two rupees and thirty-two naye paise 

120 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
exceed Rs.200; 

Where it exceeds Rs. 200and does not 
exceed Rs.300; 

Where it exceeds Rs. 300 and does not 
exceed Rs.400; 

Where it exceeds Rs. 300 and does not 
exceed Rs.400; 

Where it exceeds Rs. 400 and does not 
exceed Rs.500; 

Where it exceeds Rs. 500 and does not 
exceed Rs.600; 

Three rupees and fifty-six  naye  paise 

Four rupees and sixty eight naye  paise 

Five rupees and ninety-four  naye paise 

Eight rupees and  forty-four naye paise 

Nine rupees and eighty-two naye paise 

Where it exceeds Rs. 600 and does not 
exceed Rs.700; 

Eleven rupees and twenty-five naye 
paise 

Where it exceeds Rs. 700 and does not 
exceed Rs.800; 

Twelve rupees and sixty-two naye 
paise. 

Where it exceeds Rs. 800 and does not 
exceed Rs.900; 

Where it exceeds Rs. 900 and does not 
exceed Rs.1000; 

Fourteen rupees and six naye paise. 

and for every Rs. 500 or part thereof in 
excess of Rs. 1,000; 
See (No.2) ADMINISTRATION BOND 

Seven rupees . 

(No.16) BOTTOMRY  BOND 
(No.26)   CUSTOMS BOND 
(No. 34) INDEMNITY BOND    
(No.56) RESPONDENTIA BOND 
      (No. 57)  SECURITY BOND 

Exemptions 

Bond , when executed by— 

(a) headmen nominated under rules 
framed in accordance with the Bengal 
Irrigation Act, 1876, (Bengal Act 3 of 
1876) section 99, for the due performance 
of their duties under that Act; 

Description of instrument. 
(1) 
the  purpose  of 
(b)  any  person  for 
income 
guaranteeing 
derived  from  private  subsecription  to  a 
charitable  dispensary  or  hospital  or    any 

local 

that 

the 

Proper Stamp-duty 
(2) 

121 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
other  object  of  public  utility  shall  not  be 
less than a specified  sum per mensem. 

16. BOTTOMRY BOND, that is to  say, 
any   instrument whereby the master of a 
sea-going ship to enable him the preserve 
the ship or prosecute her voyage— 
Where the amount or value secured does 
not exceed Rs. 10; 

Thirty-eight  naye  paise 

Where it exceeds Rs. 10 and does not 
exceed Rs. 50; 

Seventy-five naye  paise 

Where it exceeds Rs. 50 and does not 
exceed Rs.100; 

Where it exceeds Rs. 100 and does not 
exceed Rs.200; 

Where it exceeds Rs. 200 and does not 
exceed Rs.300; 

Where it exceeds Rs. 300 and does not 
exceed Rs.400; 

One rupee and thirty-eight naye paise 

Two rupees and eighty-two naye  paise 

Four rupees and twenty naye  paise 

Five rupees  and sixty –two naye paise  

Where it exceeds Rs. 400 and does not 
exceed Rs.500; 

Seven Rupees  

Where it exceeds Rs. 500 and does not 
exceed Rs.600; 

Where it exceeds Rs. 600 and does not 
exceed Rs.700; 

Eight rupees and forty-four naye paise 

Nine rupees and twenty-two naye paise 

Where it exceeds Rs. 700 and does not 
exceed Rs.800; 

Eleven rupees and twenty-five naye 
paise 

Where it exceeds Rs. 800 and does not 
exceed Rs.900; 

Twelve rupees and sixty-two naye  
paise 

Fourteen rupees and six naye paise 

Seven  rupees 

Fourteen rupees and six naye paise. 

Where it exceeds Rs. 900 and does not 
exceed Rs.1000; 
and for every Rs. 500 or part thereof in 
excess of Rs. 1,000; 
17. CANCELLATION— Instrument of 
(Including any instrument by which any 
instrument previously executed is 
cancelled) if attested and not otherwise 
provided for, 
See  also RELEASE  (No.55) 
REVOCATION OF SETTLEMENT (No. 
58-B) SURRENDER OF LEASE (No.61) 
REVOCATION OF TRUST (No. 64-B). 
    18.  CERTIFICATE  OF  SALE    (In 
respect  of  each    property  put  up  as    a 
separate    lot  and  sold),  granted  to  the 

122 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
purchaser  of  any  property  sold  by  public 
auction  by  a  Civil  or  Revenue  Court  or 
Collector or the Revenue Officer— 

   (a) Where the purchase money does not 
exceed Rs. 10 
(b)  Where  the  purchase  money  exceeds 
Rs. 10,00 but does not exceed Rs. 25. 
(c) In any other case 

*                           *                                   * 
20.  CHARTER  PARTY—that is to say, 
any  instrument  (Except  an  agreement  for 
the  hire  of  a  tug-steamer),  whereby  a 
vessel  or  some  specified  principal  part 
thereof is let for the specified purposes of 
the charterer whether it includes a penalty 
clause or not. 
*                           *                                   * 
22.  COMPOSITION  DEED— that is to 
say, any instrument executed by a debtor, 
whereby  he  conveys  his  property  for  the 
benefit  of  his  creditors,  or  whereby 
payment  of  a  composition  or  dividend  or 
their  debts  is  secured  to  the  creditors,  or 
when  by  provision  is  made  for  the 
continuance of the debtors business under 
the  supervision  of  inspectors  or  under 
letters  of  license,  for  the  benefit  of  his 
creditors. 
      23.  CONVEYANCE- As  defined by 
section 2 (10) not being a transfer charged 
or exempted  under No.62— 

     Where  the  amount  or  value  of  the 
consideration  for  such  conveyance  as  set 
forth therein does not exceed Rs. 50; 
Where it exceeds Rs. 50 and does not 
exceed Rs.100; 

Thirty-eight naye paise 

Seventy-five naye paise 

..The same duty as a CONVEYANCE  
(No.23)  for    a    consideration  equal  to 
the    amount  of  the  purchase    money 
only. 

                      *                         *  
Three  rupees  and  seventy-five  naye 
paise. 

                      *                         *  
Twenty-eight  rupees  and  twelve  naye 
paise 

One rupees and thirty-eight naye paise 

Two rupees and eighty-two naye paise 

Where it exceeds Rs. 100 and does not 
exceed Rs.200; 
Where it exceeds Rs. 200 and does not 
exceed Rs.300; 
Where it exceeds Rs. 300 and does not 
exceed Rs.400; 

Where it exceeds Rs. 400 and does not 
exceed Rs.500; 
Where it exceeds Rs. 500 and does not 
exceed Rs.600; 

Five rupees and sixty-three naye paise 

Eight rupees and forty-four naye paise 

Eleven  rupees  and  twenty-five  naye 
paise 

Fourteen rupees and six naye paise 

Sixteen  rupees  and  eighty-eight    naye 
paise 

Where it exceeds Rs. 600 and does not 

Nineteen  rupees    and  sixty-nine  naye 

123 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
exceed Rs.700; 

paise 

Where it exceeds Rs. 700 and does not 
exceed Rs.800; 

Twenty-two  rupees  and  fifty  naye 
paise 

Where it exceeds Rs. 800 and does not 
exceed Rs.1,000; 

Twenty-five 
naye paise 

rupees  and 

thirty-two  

Where  it exceeds Rs. 900 but does not 
exceed Rs. 1,000; 

Twenty-eight rupees and thirteen naye 
paise. 

and  for  every  Rs.  500  or  part  thereof  in 
excess of Rs. 1,000; 

Exemption 

Fourteen rupees and six naye paise 

(See 

DEED 

Assignment of copyright under the 
Copyright Act, 1957 (14 of 1957),   
section 18. 
CO-PARTNERSHIP 
Partnership No. 46). 
     24.  COPY  OR  EXTRACT- Certified 
to be a true copy or extract by or by order 
of  any  public  officer  and  not  chargeable 
under the  law  for the  time  being  in  force 
relating to court fees— 
(i) if the original was not chargeable with 
duty,  or  if  the  duty,  with  which  it  was 
chargeable does not exceed one rupees. 
(ii) In any other case 

                           Exception 
(a)  Copy  of  any  paper  which  a  public 
officer  is  expressly  required  by  law  to 
make  or  furnish  for  record  in  any  public 
office or for any public purpose. 
(b)  Copy  of,  or  extract  from  any  register 
relating 
to  births,  baptisms,  namings, 
dedications, marriages, divorces, deaths or 
burials. 

of 

any 

COUNTERPART 

OR 
         25. 
DUPLICATE- 
instrument, 
chargeable  with  duty  and  in  respect  of 
which the proper duty has been paid- 
(a)  If  the  duty  with  which    the  original   
Instrument  is chargeable  does not exceed 
one rupee and fifty paise, 
(b) In any other case 

One rupee and thirty-eight naye paise 

Two rupees and eighty-two naye paise 

The  same  duty  as  is  payable  on  the 
original 

Two rupees and eighty-two naye paise 

                       Exemption 

Counterpart  of  any  lease  granted  to  a 
cultivator,  when  such  lease  is  exempted 
from duty. 
      26. CUSTOMS BOND— 

        (a)  Where  the  amount  does  not  The  same  duty  as  a  BOTTOMRY 

124 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
exceed Rs. 1,000. 

BOND  (No. 16) for such amount, 

Eighteen rupees and seventy-five naye 
paise 

                 *                                 * 

                 *                                 * 

         (b) In any other case 

*                        *                                 * 
     DECLARATION  OF ANY  TRUST- 
Se TRUST (No.64). 
*                        *                                 * 
DEPOSIT  OF  TITLE  -DEEDS—See 
AGREEMENT  relating  to  DEPOSIT 
OF  TITLE-DEEDS,  PAWN  OR 
PLEDGE (No.6). 
     DISSOLUTION OF 
PARTNERSHIP-See PARTNERSHIP 
(No. 46). 

29.  DIVORCE-  Instrument  of,  that  is  to 
say,  instrument  by  which  any  person 
effects the dissolution  of his marriage. 
     DOWER- 
SETTLEMENT (No.58). 
DUPLICATE-  See  COUNTERPART 
(No. 25). 

Instrument 

–See 

of 

Three  rupees  and  seventy-five  naye                  
paise 

31.  EXCHANGE  OF  PROPERTY- 
Instrument of— 

The  same  duty  as  a  CONVEYANCE 
(No.  23)  for  a  consideration  equal  to 
the  value  of  the  property  of  greatest 
value as set forth in such instrument. 

EXTRACT- See Copy (No.24) 

32.  FURTHER  CHARGE—  Instrument 
of that is to say, any  instrument imposing 
a further charge on mortgaged  property— 
(a) When the original mortagage  is one of 
the  description  referred  to  in  clause  (a) 
Article No. 40 ( That is, with possession); 

   (b) When such mortage is one of the 
descriptions referred to in clause (b) of 
Article No. 40 ( That is, without 
possession)— 
    (i)  if  at  the  time  of  execution  of  the 
instrument  of  further  charge    possession 
of  the  property  is  given  or  agreed  to  be 
given under such instrument; 

(ii) If the possession is not so given. 

The  same  duty  as  a  CONVEYANCE          
(No.  23)  for  a  consideration  equal  to 
the  amount  of 
the  further  charge 
secured by such instrument. 

total  amount  of 

The  same  duty  as  a  CONVEYANCE 
(No.  23)  for  a  consideration  equal  to 
the 
the  charge 
(including  the  original  mortgage  and 
any  further  charge  already  made)  less 
the  duty  already  paid  on such  original 
mortgage and further charge. 

The  same  duty  as  a  BOTTOMRY 
BOND  (No. 16) for the amount of the 
such 
further  charge 
instrument; 

secured  by 

33.GIFT-Instrument  of,  not  being  a  The  same  duty  as  a  CONVEYANCE  

125 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SETTLEMENT    (No.  58)  or  WILL  or 
TRANSFER (No. 62). 

(No.23)  for  a  consideration  equal  to 
the value of the property as set forth in 
such instrument. 

HIRING  AGREEMENT  or  agreement 
for service-See AGREEMENT (No. 5). 

    34. INDEMNITY BOND 

The  same  duty  as  a  SECURITY 
BOND  (No. 57) for the same amount. 

   INSPECTORSHIP 
DEED- 
COMPOSITION DEED (No.22) 

See 

     35.  LEASE,  including an under-lease 
or  sub-lease  and  any  agreement  to  let  or 
sub-let- 

     (a)  Whereby  such  lease  the    rent  is 
fixed  and  no  premium 
  paid  or 
delivered— 

is 

(i)  Where  the  lease  purports  to  be  for  a 
term of less than one year; 

(ii)  where  the  lease  purports    to  be  for  a 
term    of  not  less  than  one  year,  but  not 
more than five years; 

(iii)  Where  the  lease  purports  to  be  for  a 
five  years,  but  not 
term  exceeding 
exceeding  ten years; 

(iv)  Where  the  lease  purports  to  be  for  a 
term  exceeding 
ten  years,  but  not 
exceeding twenty years; 

(v)  Where  the  lease  purports  to  be  for  a 
term  exceeding  twenty  years,  but  not 
exceeding thirty years; 

(vi)  Where  the  lease  purports  to  be  for  a 
term  exceeding 
thirty  years,  but  not 
exceeding one hundred years; 

(vii) Where the lease purports to be for a 
term  exceeding  one  hundred  years,  or  in 
perpetuity; 

The  same  duty  as  BOTTOMRY 
BOND (No. 16) for the whole amount 
payable  or  deliverable  under  such 
lease. 
The  same  duty  as  a  BOTTOMRY 
BOND  (No.  16)  for  the  amount  or 
the  average  annual  rent 
value  of 
reserved. 

The  same  duty  as  a  CONVEYANCE 
(No.  23)  for  a  consideration  equal  to 
the  amount  or  value  of  the  average 
annual rent reserved. 

The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to 
twice  the  amount  or  value  of  the 
average annual rent reserved. 

The  same  duty  as  a  CONVEYANCE 
(No.  23)  for  a  consideration  equal  to 
three times the amount or value of the 
average annual rent reserved. 

The  same  duty  as  a  CONVEYANCE 
(No.  23)  for  a  consideration  equal  to 
four  times  the  amount  or  value  of  the 
average annual rent reserved. 

The  same  duty  as  a  CONVEYANCE    
(  No.  23)  for  a  consideration  equal  to 
one-sixth  of the  whole  amount  of  rent 
which  would  be  paid  or  delivered  in 
respect of first fifty years of the lease. 

(viii) Where the lease does not purport to 
be for any definite term; 

The  same  duty  as  a  CONVEYANCE  
(No.  23)  for  a  consideration  equal  to 

126 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
three times the amount or value of the 
average    annual  rent  which  would  be 
paid or delivered for the first ten years 
if the lease continued so long. 

The same duty as a CONVEYANCE 
(No.23) for a consideration equal to 
the amount or value of such fine or 
premium, or advance as set forth in the 
lease. 

The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to 
the  amount  or  value  of  such  fine  or  
premium,  or  advances  as  set  forth  in 
the lease, in addition to the duty which 
would  have  been  payable  on  such 
lease, if no fine or premium or advance 
had been paid or delivered: 

(b)Where the lease is granted for a fine or 
premium,  or  for  money  advanced  and 
where no rent is reserved; 

(c)  Where  the  lease  is  granted for  a time 
or  premium,  or  for  money  advanced  in 
addition to rent reserved. 

Exemption 

the  purpose  of  cultivation                         

trees  for 

Lease; executed in the case of a cultivator 
and 
for 
(Including  a 
the 
lease  of 
production  of  food  or  drink)  without  the 
payment  or  delivery  of  any  fine  or 
premium,  when  a  definite 
ex-pressed and such term does not exceed 
one year or when the average annual rent 
reserved  does  not  exceed  one  hundred 
rupees. 

term 

is                      

  Explanation— When a lessee undertakes 
to  pay  any  recurring  charge,  such  as 
Government revenue, the landlord’s share 
of  cesses  or 
the  owner’s  share  of 
municipal rates or taxes  (Which is by law 
recoverable from the lessor, the amount so 
agreed  to  be  paid  by  the  lessee  shall  be 
deemed to be part of the rent. 

*                     *                       *                      

*  

See 

LETTER  OF  GUARNTEE- 
AGREEMENT (No. 5). 
38.  LETTER  OF  LICENCE  that  is  to 
say, any agreement between a debtor and  
his  creditors  that  the  latter  shall,  for  a 
specified  time,  suspend    their  claims  and 
allow  the  debtor  to  carry  on  business  at 
his own discretion. 
39. 
MEMORANDUM 
ASSOCIAITON OF A COMPANY— 

OF 

 Twenty-eight  rupees  and  twelve  naye 
paise. 

(a) 

if  accompanied  by  articles  of  Fifty-six  rupees  and  twenty-five  naye 

127 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
association    under  section  26  of  the 
Companies Act, 1956 (1 of 1956). 

paise                                                    

(b) if not so accompanied 

 One hundred and fifty   rupees 

Exemption 
      Memorandum  of  any  association  not 
formed  for  profit  and  registered  under 
section 25 of the Companies Act, 1956 (1 
of 1956).  

40. MORTGAGE-DEED, NOT BEING 
AN  AGREEMENT    RELATING  TO 
DEPOSIT  OF TITLE DEEDS, PAWN 
OR  PLEDGE  (No.6)  BOND  (No.  15), 
MORTGAGE  OF  A  CROP  (No.  41), 
RESPONDENTIA      BOND  (No.  56), 
OR SECURIY BOND  ( No. 57)— 

(a)    when  possession  of  the  property  or 
any part of the property comprised in such  
deed is given by the mortgagor  or agreed 
to be given. 

The  same  duty  as  a  CONVEYANCE 
(No.  23)  for  a  consideration  equal  to 
the amount secured by such deed. 

(b) when possession is not given or agreed 
to be given as aforesaid. 

The  same  duty  as  a  BOTTOMRY 
the  amount 
BOND  (No.  16)  for 
secured by such deed. 

   Explanation—  A  mortgagor  who  gives 
to  the  mortgagee    a  power-of-attorney  to 
collect  rents  or  a  lease  of  the  property 
mortgaged  or  part  thereof,  is  deemed  to 
give possession within the meaning of this 
article. 

    (C)  When  a  collateral  or  auxiliary  or 
additional  or  substituted  security,  or  by 
way  of  further  assurance  for  the  above 
mentioned propose where the principal or 
primary security is duly stamped for every 
sum secured not execeeding Rs.1,000 

Rupee 
paise 

  one  and  thirty-eight  naye           

and  for  every  Rs.  1,000  or  part  thereof 
secured in excess Rs. 1,000. 

One rupee and thirty-eight naye paise        

                          Exemptions 

(1) Instruments executed by persons 
taking  advances under the Land 
Improvement Loans Act, 1883 (19 of 
1883) or the Agriculturists Loans Act, 
1884 (12 of 1984), or by their  sureties as  
security for the repayment of such 
advances; 
(2) Letter of hypothecation accompanying 
a bill of exchange. 

128 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  41. 
  MORTGAGE  OF  A  CROP 
including  any  instrument  evidencing  an 
agreement  to  secure  the  repayment  of  a 
loan  made  upon  any  mortgage  of  a  crop, 
whether the crop, is or is not in existence 
at  the time of the mortgage— 

     (a)  when  the  loan  is  repayable    not 
more  than  three  months  from  the  date  of 
the instrument— 
  For every sum secured not exceeding Rs. 
200; 
  and  for  every  Rs.  200  or  part  thereof 
secured in excess of Rs. 200; 

Twenty-five naye paise 

(b) when the loan is repayable more than  
three  months  but  not  more  than  eighteen 
months, from the date of the instrument— 
  For every sum secured not exceeding Rs. 
100; 

Twenty five naye paise 

Thirty-eight naye paise 

and  for  every  Rs.  100  or  part  thereof 
secured in excess of Rs. 100. 

Thirty- eight naye paise 

Two rupees and eighty-two naye paise 

42. NOTARIAL ACT  that is to say, any 
instrument, endorsement, note, attestation 
certificate, or signed not being a 
PROTEST ( No. 50) made or signed by a 
Notary Public in the execution of the 
duties of his office, or by any other person 
lawfully acting as a Notary Public. 

    See  also  PROTEST  OF  BILL  OR 
NOTE (No. 50). 

43.  NOTE  OR  MEMORANDUM  sent 
by  a  Broker  or  Agent  to  his  principal 
intimating the purchase or sale on account 
of such principal— 

(a)  of  any  goods,  exceeding  in  value 
twenty rupees; 

Thirty-eight naye paise 

(b)  of  any  stock  or  marketable  security 
exceeding in value twenty rupees; 

44.  NOTE  OF  PROTEST  BY  THE 
MASTER  OF  A  SHIP-See  also 
PROTEST  BY  THE  MASTER  OF  A 
SHIP (No. 51). 

Subject to a maximum of twenty-eight 
rupees  and  twelve  naye  paise,  thirty-
two  naye  paise  for  every  rupees  ten 
thousand   or part thereof of the value 
of the stock or security. 

One rupee and eighty-eight naye paise 

   45.  PARTITION-  Instrument  of  as 
defined by section 2 (15). 

The  same  duty  as  a  BOTTOMRY 
BOND  (No. 16) for the amount of the 

129 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
value  of  the  separated  share  or  shares 
of the property. 

N.B.—The 
largest  share  remaining 
after  the  property  is  petitioned  (or  if 
there  two  or  more  shares  of  equal 
value  and  not  smaller  than  any  of  the 
other  shares,  then  one  of  such  equal 
shares) shall be deemed to be that from 
which the other shares are separated. 

Provided always that— 

is 

an 

effected 

(a)  When 

containing 

instrument 

of 
partition 
an 
agreement  to  divide  property 
in  severalty  is  executed  and  a 
in 
partition 
pursuance    of  such  agreement 
the  duty  chargeable    upon  the 
instrument    effecting  such  a 
partition  shall  be  reduced  by 
the  amount  of  duty  paid    in 
respect  of  the  first  instrument 
but  shall  not  be  less  than  one 
rupee  and  thirty-eight  naye 
paise. 
(b)  Where 

is  held  on 
land 
for  a 
Revenue  Settlement 
thirty 
period  not  exceeding 
years  and  paying 
the  full 
assessment,  the  value  for  the 
purpose  of  duty  shall  be 
calculated  at  not  more  than 
five times the annual revenue. 

(c)  Where  a 

final  order 

for  
effecting  a  partition  passed  by 
any  Revenue  authority  or  any 
Civil Court, or an award by an 
arbitrator  directing  a  partition, 
is  stamped    with  the  stamp 
required  for  an  instrument    of 
partition, in pursuance of such 
order or award is subsequently 
executed,  the  duty  on  such 
instrument  shall  not  exceed 
one rupee and thirty-eight naye 
paise .   

46.PARTNERSHIP— 
A-Instrument of— 
(a)  Where  the  capital  of  the  partnership 
does not exceed Rs. 500; 

(b) in any other case 

Nine  rupees  and  thirty-eight 
paise 
Thirty-seven  rupees  and  fifty 
naye rupees 

130 

 
 
 
 
 
 
 
 
 
 
 
 
B—Dissolution of — 

OR 

RELATING 

PLEDGE—See 
      PAWN 
AGREEMENT 
TO 
DEPOSIT  OF  TITLE-DEEDS  PAWN 
OR PLEDGE (No.6). 
as 
48.POWER 
defined  by  section  2(21)  not  being  a 
proxy— 

–OF-ATTORNEY 

        Eighteen  rupees  and  seventy  five 
naye  paise  

(a)     when executed for  this sole  purpose 
of  procuring  the  registration  of  one  or 
more  documents  in  relation  to  a  single 
transaction  or  for  admitting  execution  of 
one or more such documents; 
(b) when required in suits or proceedings 
under the Presidency Small  Cause Courts 
Act, 1882; 

 One rupee and thirty-eight naye paise 

      One  rupee  and  thirty-eight  naye 
paise 

(c)  when  authorizing  one  person  or  more 
to act in a single transaction other than the 
case mentioned in clause (a); 

     Two  rupees  and  eight-two    naye 
paise                                                

(d)  when  authorizing  not  more    than  five 
persons  to  act  jointly    and  severally  in 
more than one transaction or generally; 

(e)  when  authorizing    more  than  five  but 
not  more  than  ten  persons  to  act  jointly 
and severally in more than one transaction 
or generally; 

(f)  when  given  for  consideration  and 
to  sell  any 
the  attorney 
authorizing 
immovable property; 

Fourteen rupees and six naye paise  

Twenty-eight  rupees  and  twelve  naye 
paise 

The  same  duty  as  a  CONVEYACE  
of 
for 
(No.23) 
consideration 

amount 

the 

(g) In any other case 

Two rupees and eighty-two naye paise 
for each person authorized 

term 

N.B.—The 
“Registration” 
includes  every  operation  incidental  to 
Indian 
the 
under 
registration 
Registration Act, 1908 (16 of 1908).                           

Explanation—  For  the  purposes  of  this 
than  one  when 
article  more  persons 
belonging  to  the  same  firm  shall  be 
deemed to be one persons. 

       *                         *                           * 

                 *                           * 

   50.  PROTEST  OF  BILL  OR  NOTE  
that  is  to  say  any  declaration  in  writing 
made by a Notary Public, or other person 
lawfully  acting  as  such,  attesting  the 
dishonor  of  a  Bill  of  Exchange  or 

Three  rupees  and  seventy-five  naye 
paise 

131 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Promissory Note. 
51. PROTEST BY  THE MASTER OF 
A  SHIP that is to say, any declaration of 
the particulars of the voyage drawn up by 
him  with  a  view  to  the  adjustment  of 
losses  or  the  calculation  of  averages,  and 
every declaration in writing made by him 
against  the  characters  or  the  consignees 
for  not  loading  or  unloading  the  ship 
when  such  declaration 
is  attested  or 
certified  by  a  Notary  Public  or  other 
person lawfully acting as such. 
See  also  NOTE  OF  PROTEST  BY  THE 
MASTER OF A SHIP (No. 44). 
*                   *              *                      * 
   54. 
RECONVEYANCE 
MORTGAGED PROPERTY— 
(a)  if  the  consideration  for  which  the 
property  was  mortgaged  does  not  exceed 
Rs. 1,000;     

OF 

  (b) in any other case 

is 

to 

that 

    55.  RELEASE 
say, 
instrument  not  being  such  a  release  as  is 
provided  for  by  section  (23-A.),  whereby 
a  person  renounces  a  claim  upon  another  
person 
specified  
property— 
       (a) if the amount or value of the claim 
does not exceed Rs. 1,000; 

against 

nay 

or 

     (b) in any other case 
   56. RESPONDENTIA BOND that is to 
say, any instrument securing a loan on the 
cargo laden or up to be laden  on board a 
ship  and making repayment contingent on 
the  arrival  of  the  cargo  at  the  port  of 
destination. 
      REVOCATION  OF  ANY  TRUST 
OR 
See 
SETTLEMENT- 
SETTLEMENT  (No.  58)  TRUST  (No. 
64) 

BOND 

SECURITY 

57. 
OR 
MORTGAGE  DEED    executed  by  way 
of  security  for  the  due  execution  of  an 
office,  or  to  account  for  money  or  other 
property  received  by  virtue  thereof,  or 
executed  by  a  surety  to  secure  the  due 
performance of a contract— 
  (a)  When  the  amount  secured  does  not 
exceed Rs. 1,000. 

 Three  rupees  and  seventy-five  naye 
paise 

                 *                      * 

The  same  duty  as  a  CONVEYANCE 
(No.  23)  for  the  amount  of  such 
consideration  as  set  forth 
the 
reconveyance. 
Twenty-eight  rupees  and  twelve  naye 
paise 

in 

The  same  duty  as  a  BOTTOMRY 
BOND    (No.  16)  for  such  amount  or 
value as set forth  in the release. 
   Fourteen rupees and six naye paise 
The  same  duty  as  a  BOTTOMRY 
BOND (No. 16) for the amount of the 
loan secured. 

The  same  duty  as  a  BOTTOMRY 
BOND  (No.  16)  for 
the  amount 
secured. 

(b) In any other case 

Fourteen rupees and six naye paise 

132 

 
 
 
 
 
 
 
 
 
 
                     Exemptions 

Bond 
or 
executed— 

other 

instrument,  when 

in  accordance  with 

(a)  By  headmen  nominated  under  rules 
framed 
the  
Bengal  Irrigation  Act,  1876,  (Bengal 
Act 3 of 1876) section 99 for the  due 
performance of their duties under that 
Act. 

(b)  By  any  person  for  the  purpose  of 
guaranteeing  that  the  local  income 
derived from private subscriptions  to  
a  charitable  dispensary  or  hospital  or 
any  other  subject  or  public  utility 
shall not be less than a specified sum 
per mensem; 
(c)  By  persons  taking  advances  under 
the  Land  Improvement  Loans  Act,  1883, 
(19  of  1883)  or  the  Agriculturists  Loans 
Act,  1884,  (12  of  1884)  or  by  their 
sureties,  as  security  for  the  repayment  of 
such advances; 

(d)  By  officers  of  the  Government  or 
their sureties  to  secure the  due execution 
of  an  office,  or  the  due  accounting  for 
money  or  other  property  received  by 
virtue thereof. 

58. SETTLEEMNT —(A) 
INSTRUMENT OF (including a deed of 
dower). 

Exemption 

Deed of dower executed on the occasion of 
a marriage between Mohammadans. 

(B)  REVOCATION OF 

is  stamped  with 

The  same  duty  as  a  BOTTORMY 
BOND  (No. 16) for a sum equal to the 
amount or value of the property settled 
as set forth in such settlement: 
Provided  that,  where  an  agreement  to 
the  stamp 
settle 
of 
required 
instrument 
instrument  of 
settlement  and  an 
settlement 
such 
agreement  is  subsequently    executed  , 
the   duty  on  such  instrument  shall  not 
exceed one rupee and thirty-eight naye 
paise. 

in  pursuance  of 

for 

an 

The  same  duty  as  a  BOTTOMRY 
BOND  (No. 16) for a sum equal to the 
the  property 
amount  or  value  of 
concerned,  as 
the 
in 
set 
instrument  of  Revocation,  but  not 
exceeding  twenty-eight    rupees  and 
twelve naye paise. 

forth 

133 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
One and a half times the duty payable 
on  a  CONVEYANCE    (No.  23)  for  a 
consideration  equal  to  the  nominal 
amount  of  the  shares  specified  in  the 
warrant. 

See ALSO TRUST  (No.64) 
59.  SHARE  WARRANTS 
issued under the Companies Act, 1956. 

to  bearer 

                            Exemptions 

Share  warrant  when  issued  by  a  company 
in  pursuance  of  the  Companies  Act,  1956, 
(1 of 1956) section 114, to have effect only 
upon  payment,  as  composition  for  that 
duty,  to  the  Collector  of  stamp-revenue, 
of— 

(a)  One  and  a  half  percentum  of 
the whole subscribed capital of 
the company; or 

(b)  If any company which has paid 
the said duty or composition in 
fully,  subsequently  issues  an 
subscribed 
its 
to 
addition 
capital,  one 
a  half  
and 
percentum    of  the  additional 
capital so issued. 

61. SURRENDER OF LEASE 

(a) when the duty with which the lease is 
chargeable  does not exceed seven rupees 
and fifty paise; 

The  duty  with  which  such  lease  is 
chargeable. 

(b) in any other case 
                               Exemptions 

 Fourteen rupees and six naye paise 

Surrender  of  lease,  when  such  lease  is 
exempted from duty. 

62.  TRANSFER 
without consideration)— 

(Whether  with  or 

* 

*                                  * 

        (c) of any interest secured by a bond 
of mortgage deed— 
(i)  if  the  duty  on  such  bond  or  mortgage 
deed  does  not  exceed  seven  rupees  and 
fifty paise; 
(ii) in any other case 

The  duty  with  which  such  bond  or 
mortgage deed is chargeable. 

Fourteen rupees and six  naye paise 

(d)  of  any  trust-property  under  the   
Administrator-General’s Act, 1913, 
section 25; 
(e)  of  any  trust-property  without 
consideration  from  one  trustee  to 
another trustee or from a trustee to 

Twenty-eight  rupees  and  twelve  naye 
paise 

Fourteen 
rupees  or  such  smaller 
amount  as  may  be  chargeable  under 
clause (c) of the article. 

134 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a beneficiary. 

                   Exemptions 

   Transfer by endorsement— 

(b) of a delivery order, warrant for goods 
or other merchantile Document of title to 
goods; 

*                                 *                            * 

              * 

* 

           * 

(d) of securities of the Central 
Government. 

       See also section 8— 

   63. TRANSGER OR LEASE by way 
assignment and not by way of under lease. 

The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to 
the amount of the consideration for the 
transfer. 

forth 

The  same  duty  as  BOTTOMRY 
BOND  (No. 16) for a sum equal to the 
the  property 
amount  or  value  of 
concerned,  as 
the 
in 
set 
instrument  ,  but  not  exceeding  forty-
two rupees and twenty naye paise. 
The  same  duty  as  a  BOTTOMRY 
BOND (No. 16) for  a sum equal to the 
the  property 
amount  or  value  of 
the 
in 
set 
concerned,  as 
instrument,  but    not  exceeding  forty-
two  eight  rupees  and  twenty  naye 
paise. 

forth 

Seventy-five naye paise 

                        Exceptions  
   Transfer of any lease exempt from 
duty— 
     64. TRUST-A-DECLARATION OF 
–of concerning any property when made 
by any writing not being a will. 

B-REVOCATION OF—of or 
concerning any property when made by an 
instrument other than a will. 

  See also SETTLEMENT (No.8) 

65. WARRANT FOR GOODS that is to 
say, any instrument evidencing the title of 
any  person  therein  named  or  his  assigns, 
of  the  holder  thereof,  to  the  property  in 
any  goods  lying  in  or  upon  any  signed 
dock,  warehouse 
such 
instrument  being  or  certified  by  or  on 
behalf  of  the  person  in  whose  custody 
such goods may be.” 

or  wharf, 

[Vide Orissa Act 35 of 1962, s. 4] 

135 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Orissa  
Amendment  of  Schedule  1-A,  Act  2  of  1899.—For  Schedule  1-A  of  the  principal  Act  the  following 

Schedule Shall be substituted. 

“SCHEDULE    1-A 
STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA 
AMENDMENT) ACT, 1986. 
(See Section 3) 

  Note—The articles in Schedule 1-A are numbered so as to correspond with similar  
articles in Schedule 1. 

“SCHEDULE    1-A 
STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA 
AMENDMENT) ACT, 1986. 
(See Section 3) 

  Note—The articles in Schedule 1-A are numbered so as to correspond with similar articles in 
Schedule 1. 

         Description of Instrument   

        Proper Stamp-duty 

(1)     

         (2) 

2. ADMINISTRATION BOND, including a 
bond given under sections 291, 375, and 376 
of the Indian Succession Act, 1925 (39 of 
1925) or section 6 of the Government Savings 
Banks Act, 1873 (5 of 1873). 
3.  ADOPTION  DEED.  That  is  to  say,  any 
Instrument  (Other  than  a  well)  recording  an 
adoption or conferring or purporting to confer 
an authority to adopt. 
4.  AFFIDAVIT.  including  an  affirmation  or 
declaration  in  the  case  of  persons  by  law 
allowed  to  affirm  or  declare  instead  of 
swearing. 

Exemptions. 

  Affidavit or declaration in writing when 
made— 
as a condition of enrolment under the Army 
Act, 1950 (46 of 1950) or the Air Force Act, 
1950 (45 of 1950);  

(b)  for  the  immediate  purpose  of  being 
filed or used in any Court or before the 
Officer of any Court; 
(c) for the sole purpose of enabling any 
person 
to  receive  any  pension  or 
charitable allowance. 

5.AGREEMENT OR MEMORANDUM OF 
AN AGREEMENT; 
        (a)  if relating to the sale of a Bill of  
Exchange; 

  The same duty as a BOND (No. 15) for the 
same amount.                                                                                                                                                             

Rupees thirty 

Rupees four 

Forty paise 

136 

 
 
 
 
 
 
 
 
 
 
 
                      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                 
                                                                                                        
 
 
 
         
                         
 
 
 
 
 
 
 
 
 
 
        (b) if relating to the sale of a Government 
security or share in an incorporated Company 
or other body corporate; 
        (c) if not otherwise provided for  

Subject to maximum of rupees thirty for every 
ten thousand or part thereof of the value of the 
security or share. 
One rupee and fifty paise 

Exemptions 

(a)  for or relating to the sale of goods or 
merchandise exclusively, not being a 
Note or Memorandum chargeable 
under No. 43. 

(b)  Made in the form of tenders to the 

Central Government for, or relating to 
any loan.      

AGREEMENT TO LEASE—See LEASE (No-35) 
6.AGREEMENT RELATING TO DEPOSIT  
OF TITLE-DEEDS, PAWN OR PLEDGE, 
that is to say, any instrument evidencing an 
agreement relating to— 

(1)  The deposit of title deeds or instruments 

Constituting or being evidences of the title 
 to any property whatever ( Other than a  
marketable security), or 

(2)  The pawn or pledge of movable property, 

Where such deposit, pawn or pledge has been 
made by way of security for the repayment 
of money advanced or to be advanced by way of loan 
 or an existing or future debt— 

(a)  If such loan or debt is repayable on 
demand or more than three months   
from the date of the instrument evidencing 
the agreement. 

Description of Instruments 

Proper Stamp-duty 

                                                                                                     If drawn        If drawn in           If draw in  
                                                                                                    Singly              set of two     set of three 
                                                                                                                       for each part of   for each part 
                                                                                                                       the set                     of the set 
                   (1)                                                                               (2)                (3)   

          (4) 

137 

 
 
 
 
 
  
 
 
 
 
 
 
        
 
 
 
 
 
When the amount of the loan or debt does not exceed Rs.100 
When the amount of the loan or debt exceeds Rs. 100 but does 
not exceed Rs. 200. 
When the exceeds Rs. 200 but does  not exceed Rs. 400 
When the exceeds Rs. 400 but does  not exceed Rs. 600 
When the exceeds Rs. 600 but does  not exceed Rs. 800 
When the exceeds Rs. 800 but does  not exceed Rs. 1,000 
When the exceeds Rs. 1,000 but does  not exceed Rs. 1,200 
When the exceeds Rs. 1,200 but does  not exceed Rs. 1,600 
When the exceeds Rs. 1,600 but does  not exceed Rs. 2,500 
When the exceeds Rs. 2,500 but does  not exceed Rs. 5,000 
When the exceeds Rs. 5,000 but does  not exceed Rs. 7,500 
When the exceeds Rs. 7,500 but does  not exceed Rs. 10,000 
When the exceeds Rs. 10,000 but does  not exceed Rs. 15,000 
When the exceeds Rs. 15,000 but does  not exceed Rs. 20,000 
When the exceeds Rs. 20,000 but does  not exceed Rs. 25,000 
When  the  exceeds  Rs.  25,000  but  does  not  exceed  Rs.  30,000 
and for every additional Rs. 10,000 or part thereof in excess of 
Rs. 30,000. 

Rs.   P. 
0.40 
0.70 

Rs.   P. 
0.25 
0.40 

Rs.  P. 
0.25 
0.25 

1.25 
1.75 
2.25 
3.00 
3.25 
4.25 
6.50 
13.00 
20.00 
30.00 
40.00 
55.00 
65.00 
80.00 
30.00 

0.70 
0.90 
1.25 
1.50 
1.75 
2.25 
3.25 
6.50 
10.00 
15.00 
20.00 
30.00 
35.00 
40.00 
15.00 

0.45 
0.70 
0.80 
1.00 
1.25 
1.50 
2.25 
4.50 
7.00 
10.00 
14.00 
19.00 
22.00 
30.00 
10.00 

(b) if such  loan or debt is repayable not more than    half duty payable  on a loan or debt under months 
from the date of such instrument.                               Clause (a) (i), clause (a) (ii) or clause (a) (iii) for 

        The  amount secured.          

                             Exemption 

Instrument of pawn or pledge of goods, if unattested:— 

       7. APPOINTMENT IN EXECUTION OF A 
POWER, whether of trustees or of property, 
movable or immovable, where made by any writing 
not being a will. 
   8. APPRAISEMENT OR VALUATION, made 
otherwise than under an order of the Court in the 
course of a suit— 
          (a) where the amount does not exceed Rs. 
1,000. 
         (b) in any other case 
                                  Exemptions 

(a)  Appraisement or valuation made for the 
information of one party only, and not 
being in any manner obligatory between 
parties either by agreement or operation 
of law. 

(b)  Appraisement of crops for the purpose of 

ascertaining the amount to be given to a 
landlords as rent. 

9. APPRENTICHESHIP –DEED including every 
writing  relating to the service or tuition  of any 
apprentice, clerk or servant place with any master 
to learn any profession, trade or employment, not 
being ARTICLES OF CLERKSHIP. 

Fifty rupees 

The same duty as a BOTTOMRY BOND (No.16) 
for such amount. 
Fifteen rupees 

Fifteen rupees 

138 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Ninety-five rupees 

                               Exemption 
Instruments of apprenticeship executed by a 
Magistrate under the Apprentices Act, 1850 (19 of 
1850) or by which a person is apprenticed by or at 
the charge of any public charity. 
   10. ARTICLES OF ASSOCIAITON OF A 
COMPANY. 

                            Exemption 
     Articles of any Association not formed for profit  
and registered  under section 25 of the Companies 
Act, 1956 (1 of 1950). 
See also Memorandum of Association of a 
Company (No.39) 

ASSIGNMENT —See CONVEYANCE (No.23), 
TRANSFER (No.62) and TRANSFER of LEASE 
(No.63). as the case may be 
ATTORNEY – See POWER –OF-ATTORNEY 
(No.48) 
  AUTHORITY TO ADOPT-See ADOPTION-
DEED (No.3) 
   12. AWARD, –  that is to say any decision in 
writing by an arbitrator or umpire not being an 
award directing a partition, on a reference made 
otherwise than by an order of the Court in the 
course of a suit— 

(a)  where the amount or value of the property 
to which the award relates as set forth in 
such award does not  exceed Rs. 1,000. 

The same duty as a BOTTOMRY BOND (No.16) 
or such amount. 

(b) if it exceeds Rs. 1,000 but does not exceed 
Rs. 5,000 
and for every additional Rs. 1,000 or part 
thereof in excess of Rs. 5,000. 

Nineteen rupees 

One rupee subject to a maximum of one hundred 
and rupees. 

      15. BOND as defined by section 2(5) not being  
a DEBENTURE  and not being otherwise provided 
for by  this Act, or by the Court Fees Act, 1870— 

Where the amount or value secured does not exceed 
Rs. 10; 
Where it exceeds Rs. 10 and does not exceed Rs. 50; 
Where it exceeds Rs. 50 and does not exceed 
Rs.100; 
Where it exceeds Rs. 50 and does not exceed 
Rs.100; 
Where it exceeds Rs. 100 and does not exceed 
Rs.200; 
Where it exceeds Rs. 200and does not exceed 
Rs.300; 

Thirty-five paise 

Forty-five paise 

One rupee 

Two rupees and fifty paise 

139 

 
 
 
 
 
                                  
 
 
 
                                                                
 
            
 
 
 
                                                                                                       
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                         
 
 
 
                                                                                                       
 
 
 
 
 
 
 
  
 
Where it exceeds Rs. 300 and does not exceed 
Rs.400; 
Where it exceeds Rs. 400 and does not exceed 
Rs.500; 
Where it exceeds Rs. 500 and does not exceed 
Rs.600; 
Where it exceeds Rs. 600 and does not exceed 
Rs.700; 
Where it exceeds Rs. 700 and does not exceed 
Rs.800; 
Where it exceeds Rs. 800 and does not exceed 
Rs.900; 
Where it exceeds Rs. 900 and does not exceed 
Rs.1000; 
and for every Rs. 500 or part thereof in excess of Rs. 
1,000; 

Three rupees and seventy-five paise 

Four rupees and seventy-five paise 

Six rupees 

Eight rupees and fifty paise 
Ten rupees  
Twelve rupees 

Thirteen  rupees 

Fifteen  rupees 

Seven  rupees and fifty paise 

See (No.2) ADMINISTRATION BOND 
        (No.16) BOTTOMRY BOND 
       (No.34)   CUSTOMS BOND 
        (No. 24) INDEMNITY BOND    
      (No.56) RESPONDENTIA BOND 
      (No. 57) SECURITY BOND 

Exemptions 
Bond, when executed by— 
(a)  headmen  nominated  under 

rules 
framed  in  accordance  with  the  Bengal 
Irrigation Act, 1876, (Bengal  Act 3 of 
1876) 
the  due 
performance  of  their  duties  under  that 
Act; 

section  99, 

for 

(b)  any  person 

for 

the  purpose  of 
guaranteeing    that  the  local  income 
derived from private subsecription to a 
charitable  dispensary  or  hospital  or  
any  other  object  of  public  utility  shall 
not  be  less  than  a  specified    sum  per 
mensem. 

    16.  BOTTOMRY  BOND,  that  is  to    say, 
any            instrument whereby the master of a 
sea-going  ship  to  enable  him  the  preserve  the 
ship or prosecute her voyage— 

140 

 
 
 
 
 
 
 
                                                                                         
 
 
 
 
 
 
 
 
 
 
 
 
 
Where the amount or value secured does not 
exceed Rs. 10; 

Forty paise 

Where it exceeds Rs. 10 and does not exceed Rs. 
50; 
Where it exceeds Rs. 50 and does not exceed 
Rs.100; 
Where it exceeds Rs. 100 and does not exceed 
Rs.200; 
Where it exceeds Rs. 200 and does not exceed 
Rs.300; 
Where it exceeds Rs. 300 and does not exceed 
Rs.400; 
Where it exceeds Rs. 400 and does not exceed 
Rs.500; 
Where it exceeds Rs. 500 and does not exceed 
Rs.600; 
Where it exceeds Rs. 600 and does not exceed 
Rs.700; 
Where it exceeds Rs. 700 and does not exceed 
Rs.800; 
Where it exceeds Rs. 800 and does not exceed 
Rs.900; 
Where it exceeds Rs. 900 and does not exceed 
Rs.1000; 
and for every Rs. 500 or part thereof in excess 
of Rs. 1,000; 

Eighty paise 

One rupee and fifty paise 

Three rupees 

Four rupees and twenty-five paise 

Six rupees 

Seven Rupees and fifty paise 

Eight rupees and fifty paise 

Ten  rupees 

Twelve rupees 

Thirteen rupees 

Fifteen rupees 

Seven rupees and fifty paise 

141 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7.CANCELLATION—Instrument of 
(Including any instrument by which any 
instrument previously executed is cancelled) if 
attested and not otherwise provided for, 
    See  also  RELEASE  (No.55)  REVOCATION 
OF  SETTLEMENT  (No.  58-B)  SURRENDER 
(No.61)  REVOCATION  OF 
OF  LEASE 
TRUST (No. 64-B). 
    18.  CERTIFICATE  OF  SALE    (In  respect 
of  each    property  put  up  as    a  separate  lot  and 
sold),  granted  to  the  purchaser  of  any  property 
sold  by  public  auction  by  a  Civil  or  Revenue 
Court or Collector or the Revenue Officer— 
   (a)  Where  the  purchase  money  does  not 
exceed Rs. 10 
   (b)  Where  the  purchase  money  exceeds  Rs. 
10,00 but does not exceed Rs. 25. 

Fifteen rupees 

Forty paise 

Eighty paise 

 (c) In any other case 

..The  same  duty  as  a  CONVEYANCE  
(No.23)  for    a    consideration  equal  to  the  
amount of the purchase  money only. 

*                                *                                    * 

*                                     * 

       20.  CHARTER  PARTY—that  is  to  say, 
any  instrument  (Except  an  agreement  for  the 
hire of a tug-steamer), whereby a vessel or some 
specified  principal  part  thereof  is  let  for  the 
specified  purposes  of  the  charterer  whether  it 
includes a penalty clause or not. 
  *                             *                                    * 

      22.  COMPOSITION  DEED—  that  is  to 
say,  any  instrument  executed  by  a  debtor, 
whereby he conveys his property for the benefit 
of  his  creditors,  or  whereby  payment  of  a 
composition or dividend or their debts is secured 
to  the  creditors,  or  when  by  provision  is  made 
for  the  continuance  of  the  debtors  business 
under  the  supervision  of  inspectors  or  under 
letters of license, for the benefit of his creditors. 
      23.  CONVEYANCE-  As 
  defined  by 
section  2  (10)  not  being  a  transfer  charged  or 
exempted  under No.62— 
       Where 
the 
consideration  for  such  conveyance  as  set  forth 
therein does not exceed Rs. 50; 

the  amount  or  value  of 

 Four rupees 

*                                * 

Thirty rupees 

One rupees and fifty paise 

Where it exceeds Rs. 50 and does not exceed 
Rs.100; 
Where it exceeds Rs. 100 and does not exceed 
Rs.200; 
Where it exceeds Rs. 200 and does not exceed 
Rs.300; 

Three rupees 

Six rupees 

Eight rupees and fifty paise 

142 

    
           
                               
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
                                                                                        
 
 
                     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Where it exceeds Rs. 300 and does not exceed 
Rs.400; 
Where it exceeds Rs. 400 and does not exceed 
Rs.500; 
Where it exceeds Rs. 500 and does not exceed 
Rs.600; 
Where it exceeds Rs. 600 and does not exceed 
Rs.700; 
Where it exceeds Rs. 700 and does not exceed 
Rs.800; 
Where it exceeds Rs. 800 and does not exceed 
Rs.1,000; 
Where  it exceeds Rs. 900 but does not exceed 
Rs. 1,000; 
and  for  every  Rs.  500  or  part  thereof  in  excess 
of Rs. 1,000; 

Twelve rupees 

Fifteen rupees 

Seventeen rupees 

Twenty rupees 

Twenty-three rupees 

Thirty  rupees 

Thirty rupees 

 Fifteen rupees 

                              Exemptions 
 Assignment  of  copyright  under  the  Copyright 
Act, 1957, (14 of 1957) section 18. 
   CO-PARTNERSHIP  DEED  (See  Partnership 
No. 46). 
     24. COPY OR EXTRACT- Certified to be a 
true copy or extract by or by order of any public 
officer and not chargeable under the law for the 
time being in force relating to court fees— 
            (i)  if  the  original  was  not  chargeable 
with  duty,  or  if  the  duty,  with  which  it  was 
chargeable does not exceed one rupees. 
            (ii) In any other case 

                           Exemptions 
(a)  Copy of any paper which a public officer is 
expressly  required  by  law  to  make  or 
furnish  for  record  in  any  public  office  or 
for any public purpose. 

(b)  Copy  of,  or  extract  from  any  register 
relating 
to  births,  baptisms,  namings, 
dedications,  marriages,  divorces,  deaths  or 
burials. 

  25.  COUNTERPART  OR  DUPLICATE-  of 
any  instrument,  chargeable  with  duty  and  in 
respect of which the proper duty has been paid- 
        (a)    If  the  duty  with  which    the  original   
Instrument    is  chargeable   does  not  exceed  one 
rupee and fifty paise, 
        (b) In any other case 
                        Exemption 
   Counterpart  of  any 
to  a 
cultivator,  when  such  lease  is  exempted  from 
duty. 

lease  granted 

One rupee and fifty paise 

Three  rupees 

The same duty as is payable on the original 

Three rupees 

143 

 
                                 
 
 
 
                         
 
 
 
 
 
 
 
 
 
                                                                   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                    
 
 
 
 
 
 
 
 
 
 
      26. CUSTOMS BOND— 
           (a)  Where  the  amount  does  not  exceed             
Rs. 1,000. 

The  same  duty  as  a  BOTTOMRY  BOND  
(No. 16) for such amount, 

           (b) In any other case 
         *                                          * 

Nineteen rupees 
*                               *                           * 

     DECLARATION  OF  ANY  TRUST-  See 
TRUST (No.64). 

          *                                         * 

*                                *                           * 

DEPOSIT OF TITLE-DEEDS—See 
AGREEMENT relating to DEPOSIT OF 
TITLE-DEEDS, PAWN OR PLEDGE (No.6). 

     DISSOLUTION  OF  PARTNERSHIP-See 
PARTNERSHIP (No. 46). 

   29.  DIVORCE-  Instrument  of,  that  is  to  say, 
instrument  by  which  any  person  effects  the 
dissolution of his marriage. 
     DOWER- Instrument of –See 
SETTLEMENT (No.58). 
    DUPLICATE-  See  COUNTERPART  (No. 
25). 
  31. 
Instrument of— 
  EXTRACT- See Copy (No.24) 

EXCHANGE  OF 

PROPERTY- 

Four rupees 

The  same  duty  as  a  CONVEYANCE  (No. 
23) for a consideration equal to the value of 
the property of greatest value as set forth in 
such instrument. 

  32.  FURTHER  CHARGE—  Instrument  of 
that is to say, any  instrument imposing a further 
charge on mortgaged  property— 
    (a) When the original mortagage  is one of the 
description  referred to  in clause  (a)  Article  No. 
40 (That is, with possession); 

The same duty as a CONVEYANCE ( No. 
23) for a consideration equal to the amount 
of  the  further  charge  secured  by  such 
instrument. 

         (b)  When  such  mortage  is  one  of  the 
descriptions  referred  to  in  clause  (b)  of  Article 
No . 40 ( That is, without possession)— 
         (i)  if  at  the  time  of  execution  of  the 
instrument  of  further  charge    possession  of  the 
property  is  given  or  agreed  to  be  given  under 
such instrument; 

          (ii) If the possession is not so given. 

The  same  duty  as  a  CONVEYANCE  (No. 
23)  for  a  consideration  equal  to  the  total 
amount of the charge (including the original 
mortgage  and  any  further  charge  already 
made)  less  the  duty  already  paid  on  such 
original mortgage and further charge. 

The  same  duty  as  a  BOTTOMRY  BOND  
(No.  16)  for  the  amount  of  the  further 
charge secured by such instrument; 

144 

          
 
 
 
 
 
     
 
 
  
 
 
           
                             
               
 
 
            
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
         
                      
 
 
 
 
 
 
33.GIFT-Instrument 
SETTLEMENT 
TRANSFER (No. 62). 

of, 

a 
(No.  58)  or  WILL  or 

being 

not 

HIRING  AGREEMENT  or  agreement 
service-See AGREEMENT (No. 5). 

for 

    34. INDEMNITY BOND 

   INSPECTORSHIP DEED- See 
COMPOSITION DEED (No.22) 
     35.  LEASE,    including  an  under-lease  or 
sub-lease and any agreement to let or sub-let- 
     (a) Whereby such lease the  rent is fixed and 
no premium is  paid or delivered— 

(i) Where the lease purports to be for a term of 
less than one year; 

(ii) where the lease purports  to be for a term  of 
not  less  than  one  year,  but  not  more  than  five 
years; 

(iii)  Where  the  lease  purports  to  be  for  a  term 
exceeding  five  years,  but  not  exceeding    ten 
years; 

(iv)  Where  the  lease  purports  to  be  for  a  term 
exceeding  ten  years,  but  not  exceeding  twenty 
years; 

(v)  Where  the  lease  purports  to  be  for  a  term 
exceeding twenty years, but not exceeding thirty 
years; 

(vi)  Where  the  lease  purports  to  be  for  a  term 
exceeding  thirty  years,  but  not  exceeding  one 
hundred years; 

(vii)  Where  the  lease  purports  to  be  for  a  term 
exceeding one hundred years, or in perpetuity; 

The  same  duty  as  a  SECURITY  BOND  
(No. 57) for the same amount. 

The  same  duty  as  BOTTOMRY  BOND 
(No.  16)  for  the  whole  amount  payable  or 
deliverable under such lease. 
The  same  duty  as  a  BOTTOMRY  BOND 
(No.  16)  for  the  amount  or  value  of  the 
average annual rent reserved. 

The  same  duty  as  a  CONVEYANCE  (No. 
23) for a consideration equal to the amount 
or  value  of 
the  average  annual  rent 
reserved. 

The  same  duty  as  a  CONVERYANCE 
(No.23)  for  a  consideration  equal  to  twice 
the  amount  or  value  of  the  average  annual 
rent reserved. 
The  same  duty  as  a  CONVEYANCE  (No. 
23) for a consideration equal to three times 
the  amount  or  value  of  the  average  annual 
rent reserved. 

The  same  duty  as  a  CONVEYANCE  (No. 
23)  for  a  consideration  equal  to  four  times 
the  amount  or  value  of  the  average  annual 
rent reserved. 

The same duty as a CONVEYANCE  ( No. 
23) for a consideration equal to one-sixth of 
the  whole  amount  of  rent  which  would  be 
paid  or  delivered  in  respect  of  first  fifty 
years of the lease. 

The same duty as a CONVEYANCE  (No. 
23) for a consideration equal to three times 
the amount or value of the average  annual 
rent  which  would  be  paid  or  delivered  for 
the  first  ten  years  if  the  lease  continued  so 
long. 

The same duty as a CONVEYANCE (No. 

145 

    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
      
                      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                
                       
 
 
 
(viii) Where the lease does not purport to be for 
any definite term; 

(b)Where  the  lease  is  granted  for  a  fine  or 
premium, or for money advanced and where no 
rent is reserved; 

(c)  Where  the  lease  is  granted  for  a  time  or 
in 
premium,  or  for  money  advanced 
addition to rent reserved. 

23) for a consideration equal to the amount 
or value of such fine or premium , or 
advance as set forth in the lease. 

The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to  the 
amount  or  value of such  fine  or   premium, 
or  advances  as  set  forth  in  the  lease,  in 
addition to the duty which would have been 
payable  on  such  lease,  if  no  fine  or 
premium  or  advance  had  been  paid  or 
delivered: 

that, 

Provided 
in  any  case  when  an 
agreement  to  lease  is  stamped  with  the  ad 
valorem  stamp  required  for  a  lease,  and  a 
lease  in  pursuance  of  such  agreement  is 
subsequently  executed,  the  duty  on  such 
lease  shall  not  exceed  one  rupee  and  fifty 
paise. 

                               Exemption 
      Lease;  executed  in  the  case  of  a  cultivator 
and  for  the  purpose  of  cultivation  (Including  a 
lease  of  trees  for  the  production  of  food  or 
drink)  without  the  payment  or  delivery  of  any 
fine  or  premium,  when  a  definite  term  is  ex-
pressed and such term does not exceed one year 
or  when  the  average  annual  rent  reserved  does 
not exceed one hundred rupees. 

  Explanation—  When  a  lessee  undertakes  to 
pay  any  recurring  charge,  such  as  Government 
revenue,  the  landlord’s  share  of  cesses,  or  the 
owner’s  share  of  municipal  rates  or  taxes, 
Which is by law recoverable from the lessor, the 
amount so agreed to be paid by the lessee shall 
be deemed to be part of the rent. 

OF 

GUARNTEE- 

*                     *                       *                     * 
  LETTER 
AGREEMENT (No. 5). 
     38.  LETTER  OF  LICENCE that is to say, 
any  agreement  between  a  debtor  and    his 
creditors  that  the  latter  shall,  for  a  specified 
time, suspend  their claims and allow the debtor 
to carry on business at his own discretion. 

See 

 Thirty rupees 

146 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                
                            
 
 
 
 
 
 
 
 
 
 
 
 
 
 
39.  MEMORANDUM  OF  ASSOCIAITON 
OF A COMPANY— 
(a)    if  accompanied  by  articles  of  association  
under section 26 of the Companies Act, 1956  
(1 of 1956). 

Sixty  rupees 

One hundred and fifty-five rupees 

(b) if not so accompanied 

                            Exemption 
      Memorandum of any association not formed 
for profit and registered under section 25 of the 
Companies Act, 1956 (1 of 1956). 
     40.  MORTGAGE-DEED,  NOT  BEING 
AN  AGREEMENT 
  RELATING  TO 
DEPOSIT    OF  TITLE  DEEDS,  PAWN  OR 
PLEDGE 
15), 
(No.6) 
(No.  41), 
MORTGAGE  OF  A  CROP 
RESPONDENTIA      BOND  (No.  56),  OR 
SECURIY BOND  ( No. 57)— 
(a)  when possession of the property or any part 
of the property comprised in such  deed is given 
by the mortgagor  or agreed to be given. 

BOND 

(No. 

(b) when possession is not given or agreed to be 
given as aforesaid. 

   Explanation—  A  mortgagor  who  gives  to  the 
mortgagee    a  power-of-attorney  to  collect  rents 
or  a  lease  of  the  property  mortgaged  or  part 
thereof, is deemed to give possession within the 
meaning of this article. 
    (C)  When  a  collateral  or  auxiliary  or 
additional  or  substituted  security,  or  by  way  of 
further assurance for the Where  the principal or 
primary security is duly stamped for every sum 
secured not exceeding Rs. 1, 000; 

 and  For  every  sum  secured  not  exceeding  Rs. 
1,000  and  for  every  Rs.  1,000  or  part  thereof 
secured in excess Rs. 1,000. 

                          Exemptions 
(1) Instruments executed by persons taking  
advances under the Land Improvement Loans 
Act, 1883 (12 of 1883) or the Agriculturists 
Loans Act, 1884 (19 of 1884), or by their  
sureties as  security for the repayment of such 
advances; 

(2) Letter of hypothecation accompanying a bill 
of exchange. 

  41.    MORTGAGE  OF  A  CROP  including 

The  same  duty  as  a  CONVEYANCE  (No. 
23) for a consideration equal to the amount 
secured by such deed. 

The  same  duty  as  a  BOTTOMRY  BOND 
(No.  16)  for  the  amount  secured  by  such 
deed. 

One rupee and fifty paise 

One rupee and fifty paise 

147 

 
   
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                   
 
 
 
 
 
                                                                                              
        
 
 
 
 
 
 
 
 
 
the  date  of 

three  months  from 

any  instrument  evidencing  an  agreement  to 
secure  the  repayment  of  a  loan  made  upon  any 
mortgage of a crop, whether the crop, is or is not 
in existence at  the time of the mortgage— 
       (a)  when  the  loan  is  repayable    not  more 
than 
the 
instrument— 
  For every sum secured not exceeding Rs. 200; 
  and for every Rs. 200 or part thereof secured in 
excess of Rs. 200; 
    (b)  when  the  loan  is  repayable  more  than  
three  months  but  not  more 
than  eighteen 
months, from the date of the instrument— 
  For every sum secured not exceeding Rs. 100; 
and for every Rs. 100 or part thereof secured in 
excess of Rs. 100. 

Thirty  paise 

Thirty  paise 

Forty  paise 
Forty  paise 

Three rupees 

  42.  NOTARIAL  ACT    that  is  to  say,  any 
instrument,  endorsement  ,  note  ,  attestation 
certificate,  or  signed  not  being  a  PROTEST         
( No. 50) made or signed by a Notary Public in 
the  execution  of  the  duties  of  his  office,  or  by 
any  other  person  lawfully  acting  as  a  Notary 
Public. 

    See also PROTEST OF BILL OR NOTE (No. 
50). 

  43.  NOTE  OR  MEMORANDUM  sent  by  a 
Broker  or  Agent  to  his  principal  intimating  the 
purchase or sale on account of such principal— 

   (a)  of  any  goods,  exceeding  in  value  twenty 
rupees; 

Forty  paise 

Subject  to  a  maximum  of  thirty-five  paise 
for  every  ten  thousand  rupees  or  part 
thereof of the value of the stock or security. 

(b)  of  any  stock  or  marketable  security 
exceeding in value twenty rupees; 

Two  rupees 

   44.  NOTE  OF  PROTEST  BY  THE 
MASTER  OF  A  SHIP-See  also  PROTEST 
BY THE MASTER OF A SHIP (No. 51). 
   45. PARTITION- Instrument of as defined by 
section 2 (15). 

The  same  duty  as  a  BOTTOMRY  BOND  
(No. 16) for the amount of the value of the 
separated share or shares of the property. 

N.B.—The largest share remained after the 
property  is  petitioned  (or  if  there  two  or 
more shares of equal value and not smaller 
than  any  of  the  other  shares,  then  one  of 
such  equal  shares)  shall  be  deemed  to  be 
that  from  which  the  other  shares  are 

148 

 
 
 
 
 
                  
                                    
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
separated. 
Provided always that— 

for 

upon 

chargeable 

is  effected 

(a) When an instrument of partition 
containing  an  agreement  to  divide 
property  in  severalty  is  executed 
and  a  partition 
in 
pursuance    of  such  agreement  the 
the 
duty 
instrument 
such  a 
  effecting 
partition  shall  be  reduced  by  the 
amount  of  duty  paid    in  respect  of 
the first instrument but shall not be 
less than three rupees. 
(b) Where land is held on Revenue 
a  period  not 
Settlement 
exceeding  thirty  years  and  paying 
the  full  assessment,  the  value  for 
the  purpose  of  duty  shall  be 
calculated  at  not  more  than  five 
times the annual revenue. 
(c)  Where  a 
for  
effecting  a  partition  passed  by  any 
Revenue  authority  or  any  Civil 
Court, or an award by an arbitrator 
directing  a  partition,  is  stamped  
with  the  stamp  required  for  an 
instrument    of  partition  and  an 
instrument of partition in pursuance 
of 
is 
subsequently  executed,  the  duty  on 
such  instrument  shall  not  exceed 
three rupees.   

such  order  or 

final  order 

award 

Nine rupees and fifty paise 

Forty rupees 

Nineteen rupees 

One rupee and fifty paise 

One rupee and fifty paise 

Three  rupees 

149 

PARTNERSHIP— 
A—Instrument of— 

(a)  Where  the  capital  of  the  partnership 

does not exceed Rs. 500; 

(b)  in any other case 

B—Dissolution of — 

      PAWN  OR  PLEDGE—See  AGREEMENT 
RELATING  TO  DEPOSIT  OF  TITLE-DEEDS 
PAWN OR PLEDGE (No.6). 

48.POWER  –OF-ATTORNEY  as  defined  by 
section 2(21) not being a proxy— 
 (a)      when  executed  for  this  sole  purpose  of 
procuring  the  registration  of  one  or  more 
documents  in  relation  to  a  single  transaction  or 
for  admitting  execution  of  one  or  more  such 
documents; 
  (b) when required in suits or proceedings under 
the  Presidency  Small    Cause  Courts  Act,  1882 
(15 of 1882); 
 (c) when authorizing one person or more to act 
in  a  single  transaction  other  than  the  case 
mentioned in clause (a); 
(d) when authorizing not more  than five persons 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                        
  
 
 
 
 
 
 
 
 
 
                                                                 
 
 
                                         
 
 
Fifteen rupees 

Thirty  rupees 

The same duty as a CONVEYACE (No.23) 
for the amount of consideration. 
Ten  rupees  for  each  person  authorized 
N.B.—The  term  “Registration”  includes 
every  operation  incidental  to  registration 
under the Indian Registration Act, 1908 (16 
of 1908).                           

* 
     Four rupees 

* 

 Four rupees 

to  act  jointly    and  severally  in  more  than  one 
transaction or generally; 
(e)  when  authorizing    more  than  five  but  not 
more  than  ten  persons  to  act  jointly  and 
severally  in  more  than  one  transaction  or 
generally; 
(f) when given for consideration and authorizing 
the attorney to sell any immovable property; 
(g) In any other case 

Explanation—  For  the  purposes  of  this  article 
more  persons  than  one  when  belonging  to  the 
same firm shall be deemed to be one persons. 
       *                         *                           * 
   50. PROTEST OF BILL OR NOTE  that is 
to  say  any  declaration  in  writing  made  by  a 
Notary Public, or other person lawfully acting as 
such,  attesting 
the  dishonor  of  a  Bill  of 
Exchange or Promissory Note. 

    51.  PROTEST  BY  THE  MASTER  OF  A 
SHIP  that  is  to  say,  any  declaration  of  the 
particulars of the voyage drawn up by him with 
a  view  to  the  adjustment  of  losses  or  the 
calculation of averages, and every declaration in 
writing  made  by  him  against  the  characters  or 
the consignees for not loading or unloading the 
is  attested  or 
ship  when  such  declaration 
certified  by  a  Notary  Public  or  other  person 
lawfully acting as such. 

    See  also  NOTE  OF  PROTEST  BY  THE 
MASTER OF A SHIP (No. 44). 

*                      *                               * 

   *  

* 

* 

   54. RECONVEYANCE OF MORTGAGED 
PROPERTY— 
       (a)  if  the  consideration  for  which  the 
property  was  mortgaged  does  not  exceed  Rs. 
1,000; 
      (b) in any other case 

    55.  RELEASE  that  is to  say,  instrument  not 
being  such  a  release  as  is  provided  for  by 
section  (23-A.),  whereby  a  person  renounces  a 
claim  upon  another    person  or  against  any 
specified  property— 
         (a) if the amount or value of the claim does 
not exceed Rs. 1,000; 

The  same  duty  as  a  CONVEYANCE  (No. 
23) for the amount of such consideration as 
set forth in the reconveyance. 
Thirty  rupees 

The  same  duty  as  a  BOTTOMRY  BOND  
(No.  16)  for  such  amount  or  value  as  set 

150 

 
 
 
 
 
 
 
                                        
 
 
 
 
 
 
 
 
 
                                                                     
 
 
 
 
 
 
 
             
      
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
     (b) in any other case 

forth  in the release. 
   Fifteen  rupees 

   56.  RESPONDENTIA  BOND  that is to say, 
any  instrument  securing  a  loan  on  the  cargo 
laden  or  up  to  be  laden    on  board  a  ship    and 
making  repayment  contingent  on  the  arrival  of 
the cargo at the port of destination. 

      REVOCATION  OF  ANY  TRUST  OR 
SETTLEMENT-  See  SETTLEMENT  (No.  58) 
TRUST (No. 64) 

    57.  SECURITY  BOND  OR  MORTGAGE 
DEED  executed by way of security for the due 
execution of an office, or to account for money 
or  other  property  received  by  virtue  thereof,  or 
executed  by  a  surety 
the  due 
performance of a contract— 
   (a) When the amount secured does not exceed 
Rs. 1,000. 

to  secure 

The  same  duty  as  a  BOTTOMRY  BOND 
(No. 16) for the amount of the loan secured. 

The  same  duty  as  a  BOTTOMRY  BOND 
(No. 16) for the amount secured. 

 (b) In any other case 

Fifteen rupees 

                         Exemptions 
Bond or other instrument, when executed— 
By  headmen  nominated  under  rules  framed  in 
accordance with the Bengal Irrigation Act, 1876, 
(Bengal  Act  3  of  1876)  section  99  for  the  due 
performance of their duties under that Act. 

(b)  By  any  person  for  the  purpose  of 
guaranteeing  that  the  local  income  derived 
from  private  subscriptions    to    a  charitable 
dispensary  or  hospital  or  any  other  subject 
or  public  utility  shall  not  be  less  than  a 
specified sum per mensem; 
(c)  By  persons  taking  advances  under  the 
Land Improvement Loans Act, 1883, (19 of 
1883)  or the Agriculturists Loans Act, 1884 
(12 of 1884), or by their sureties, as security 
for the repayment of such advances; 
(d)  By  officers  of  the  Government  or  their 
sureties  to  secure  the  due  execution  of  an 
office,  or  the  due  accounting  for  money  or 
other property received by virtue thereof. 

    58.  SETTLEEMNT  —(A)  INSTRUMENT 
OF (including a deed of dower). 

The  same  duty  as  a  BOTTORMY  BOND  
(No.  16)  for  a  sum  equal  to  the  amount  or 
value  of the property  settled  as  set forth in 
such settlement: 

151 

         
 
 
 
   
 
 
 
            
                              
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                  
 
 
 
 
                                                                                 
 
 
 
 
 
 
 
 
 
                                                     
                                                                                  
 
 
 
 
 
 
 
 
 
 
                           Exemption 
Deed  of  dower  executed  on  the  occasion  of  a 
marriage between Mohammadans. 
                   (B)  REVOCATION OF 

                   See ALSO TRUST  (No.64) 
    59.  SHARE  WARRANTS  to  bearer  issued 
under the Companies Act, 1956 (1 of 1956). 

                            Exemptions 
       Share warrant when issued by a company in 
pursuance  of  the  Companies  Act,  1956  (1  of 
1956),  section  114,  to  have  effect  only  upon 
payment,  as  composition  for  that  duty,  to  the 
Collector of stamp-revenue, of— 

(a)  One  and  a  half  per  centum  of  the  whole 
subscribed capital of the company; or 

(b) If any company which has paid the said 
duty  or  composition  in  fully,  subsequently 
issues  an  addition  to  its  subscribed  capital, 
one and a half  per centum  of the additional 
capital so issued. 

61. SURRENDER OF LEASE 

  (a)  when  the  duty  with  which  the  lease  is 
chargeable    does  not  exceed  seven  rupees  and 
fifty paise; 
      (b) in any other case 

                           Exemptions 
Surrender of lease, when such lease is exempted 
from duty. 
62.  TRANSFER  (Whether  with  or  without 
consideration)— 

      * 
        (c)  of  any  interest  secured  by  a  bond  of 

*                                   * 

Provided that, where an agreement to settle 
is  stamped  with  the  stamp  required  for  an 
instrument  of  settlement  and  an  instrument 
of 
such 
agreement  is  subsequently  executed,  the  
duty  on  such  instrument  shall  not  exceed 
one rupee and fifty paise. 

in  pursuance  of 

settlement 

The  same  duty  as  a  BOTTOMRY  BOND  
(No.  16)  for  a  sum  equal  to  the  amount  or 
value of the property concerned, as set forth 
in  the  instrument  of  Revocation,  but  not 
exceeding thirty  rupee. 

One and a half times the duty payable on a 
CONVEYANCE 
a 
consideration  equal  to  the  nominal  amount 
of the shares specified in the warrant. 

(No.  23) 

for 

The  duty  with  which  such 
chargeable. 

lease 

is 

    Fifteen rupees 

152 

 
 
 
 
 
 
 
 
 
 
                
 
 
 
 
 
 
 
                 
                     
                             
 
     
    
 
 
 
 
 
 
 
 
 
 
                         
                                                                                                           
 
 
 
 
 
 
                    
                                     
                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
mortgage deed— 
       (i)  if  the  duty  on  such  bond  or  mortgage 
deed  does  not  exceed  seven  rupees  and  fifty 
paise; 
     (ii) in any other case 

the   

trust-property  under 

(d)  of  any 
Administrator-General’s  Act, 
section 25; 
(e)  of 
trust-property  without 
consideration from one trustee to another 
trustee or from a trustee to a beneficiary. 

1913, 

any 

The duty with which such bond or mortgage 
deed is chargeable. 

Fifteen rupees 
Thirty  rupees 

Fifteen  rupees  or  such  smaller  amount  as 
may  be  chargeable  under  clause  (c)  of  the 
article. 

                   Exemptions 

   Transfer by endorsement— 
    (b)  of  a  delivery  order,  warrant  for  goods  or 
other merchantile Document of title to goods; 

*  

* 

* 

* 

* 

* 

(d) of securities of the Central Government. 

       See also section 8— 
   63. TRANSGER OR LEASE by way 
assignment and not by way of under lease. 

                        Exemptions  
   Transfer of any lease exempt from duty— 
     64. TRUST-A-DECLARATION OF –of 
concerning any property when made by any 
writing not being a will. 

B-REVOCATION OF—of or concerning any 
property when made by an instrument other than 
a will. 

See also SETTLEMENT (No.8) 

65.  WARRANT  FOR  GOODS  that  is  to  say, 
any  instrument  evidencing  the  title  of  any 
person  therein  named  or  his  assigns,  of  the 
holder  thereof,  to  the  property  in  any  goods 
lying in or upon any signed dock, warehouse or 
wharf,  such  instrument  being  or  certified  by  or 
on  behalf  of  the  person  in  whose  custody  such 
goods may be.” 

The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to  the 
amount of the consideration for the transfer. 

The  same  duty  as  BOTTOMRY  BOND  
(No.  16)  for  a  sum  equal  to  the  amount  or 
value of the property concerned, as set forth 
in  the  instrument,  but  not  exceeding  forty-
five rupees. 
The  same  duty  as  a  BOTTOMRY  BOND 
(No. 16) for  a sum equal to the amount or 
value of the property concerned, as set forth 
in the instrument, but  not exceeding Thirty 
rupees. 
Eighty  paise 

153 

 
    
 
 
 
 
 
 
                
                                
        
 
 
 
   
 
       
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[Vide Orissa Act 9 of 1970, s. 3] 

Orissa  

Substitution  of  Schedule  1-A.—For  Schedule  1-A  of  the  Indian  Stamp  Act,  1899  (2  of  1899) 

(hereinafter referred to as the Principal Act), the following Schedule shall be substituted, namely:— 

“SCHEDULE 1-A 
STAMP DUTY ON CETAIN INSTRUMENTS UNDER THE INDIAN STAMP (ORISSA 
AMENDMENT) ACT, 1986. 
(See Section 3) 
Note—The articles in Schedule 1-A are numbered so as to correspond with similar articles in Schedule 1. 

         Description of Instrument   

        Proper Stamp-duty 

(1)    

         (2) 

2.  ADMINISTRATION  BOND,  including 
a  bond  given  under  sections  291,  375,  and 
376  of  the  Indian  Succession  Act,  1925  (39 
of  1925)  or  section  6  of  the  Government 
Savings Banks Act, 1873 (5 of 1873). 
3.  ADOPTION  DEED.  That  is  to  say,  any 
Instrument  (Other  than  a  will)  recording  an 
adoption  or  conferring  or  purporting  to 
confer an authority to adopt. 
4. AFFIDAVIT, including an affirmation or 
declaration  in  the  case  of  persons  by  law 
allowed  to  affirm  or  declare  instead  of 
swearing. 

Exemptions. 

  Affidavit or declaration in writing when 
made— 

(a) as a condition of enrolment under 
the Army Act, 1950 (46 of 1950) or 
the Air Force Act, 1950 (45 of 1950);  

(b) for the immediate purpose of being 
filed or used in any Court or before the 
Officer of any Court; 
(c) for the sole purpose of enabling any 
person to receive any pension of 
charitable allowance. 

5.AGREEMENT OR MEMORANDUM OF 
AN AGREEMENT; 
      (a)  if relating to the sale of a Bill of  
Exchange; 
      (b) if relating to the sale of a Government 
incorporated 
share 
security  or 
Company or other body corporate; 
      (c) if not otherwise provided for  

in  an 

Exemptions 

  Agreement or memorandum of 
agreement— 

  The same duty as a BOND ( No. 15) for the      
same amount.                                                                                                                                                             

Two hundred rupees 

Ten rupees 

Proper Stamp-duty 

One rupee 

Subject to maximum of forty-two rupees fifty 
paise for every ten thousand or part thereof of 
the value of the security or share. 
Three rupees 

154 

 
 
 
 
 
 
 
 
                   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                 
                                                                                                        
 
 
          
                         
 
 
 
 
 
 
 
 
 
 
 
(a) for or relating to the sale of 
goods or merchandise exclusively, 
not being a Note or Memorandum 
chargeable under No. 43. 
(b) Made in the form of tenders to 
the Central Government for, or 
relating to any loan.      

AGREEMENT TO LEASE—See LEASE (No-35) 
6.AGREEMENT RELATING TO DEPOSIT  
OF  TITLE-DEEDS,  PAWN  OR  PLEDGE, 
that  is  to  say,  any  instrument  evidencing  an 
agreement relating to— 

(1) The deposit of title deeds or instruments 

Constituting  or being evidences of the title 
 to any property whatever ( Other than a  
marketable security) or 

(2) The pawn or pledge of movable property, 

Where such deposit, pawn or pledge has been 
made by way of security for the repayment 
of money advanced or to be advanced by way of loan 
 or an existing or future debt— 

(a)  If such loan or debt is repayable on 
demand or more than three months   
from the date of the instrument evidencing 
the agreement. 

                                                                                                     If drawn     If drawn in           If draw in  
                                                                                                    Singly         set of two            set of three 
                                                                                                                       for each part of   for each part 
                                                                                                                       the set                     of the set 
                   (1)                                                                               (2)                (3)   

          (4) 

155 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Rs.   P. 

Rs.   P. 

When the amount of the loan or debt does not exceed Rs.100 
When the amount of the loan or debt exceeds Rs. 100 but does 
not exceed Rs. 200. 
When the exceeds Rs. 200 but does  not exceed Rs. 400 
When the exceeds Rs. 400 but does  not exceed Rs. 600 
When the exceeds Rs. 600 but does  not exceed Rs. 800 
When the exceeds Rs. 800 but does  not exceed Rs. 1,000 
When the exceeds Rs. 1,000 but does  not exceed Rs. 1,200 
When the exceeds Rs. 1,200 but does  not exceed Rs. 1,600 
When the exceeds Rs. 1,600 but does  not exceed Rs. 2,500 
When the exceeds Rs. 2,500 but does  not exceed Rs. 5,000 
When the exceeds Rs. 5,000 but does  not exceed Rs. 7,500 
When the exceeds Rs. 7,500 but does  not exceed Rs. 10,000 
When the exceeds Rs. 10,000 but does  not exceed Rs. 15,000 
When the exceeds Rs. 15,000 but does  not exceed Rs. 20,000 
When the exceeds Rs. 20,000 but does  not exceed Rs. 25,000 
When  the  exceeds  Rs.  25,000  but  does  not  exceed  Rs.  30,000 
and for every additional Rs. 10,000 or part thereof in excess of 
Rs. 30,000. 

0.40 
0.70 

1.25 
1.75 
2.25 
4.15 
4.55 
5.90 
9.00 
17.90 
27.50 
41.25 
55.00 
75.65 
89.40 
110.00 
41.25 

0.25 
0.40 

0.70 
0.90 
1.25 
2.25 
2.45 
3.15 
4.55 
9.00 
13.75 
20.65 
27.50 
41.25 
48.15 
55.00 
20.65 

Rs.  
P. 
0.25 
0.25 

0.45 
0.70 
0.80 
1.40 
1,80 
2.10 
3.15 
6.25 
9.65 
13.75 
19.25 
26.15 
30.00 
41.25 
13.75 

(b)  if such  loan or debt is repayable not more than            Clause (a) for the amount secured. 

half duty payable  on a loan or debt under three  
months from the date of such instrument.                    

                    Exemption 

Instrument of pawn or pledge of goods, if unattested:— 

       7. APPOINTMENT IN EXECUTION OF 
A POWER, whether of trustees or of property, 
movable or immovable, where made by any 
writing not being a will. 
   8. APPRAISEMENT OR VALUATION, 
made otherwise than under an order of the Court 
in the course of a suit— 

One hundred rupees 

 (a)  where the amount does not exceed Rs.        
1,000. 

The same duty as a BOTTOMRY 
BOND (No.16) for such amount. 
Twenty-one rupees 

         (b) in any other case 

Exemptions 

(c)  Appraisement or valuation made for the 
information of one party only, and not 
being in any manner obligatory between 
parties either by agreement or operation 
of law. 

(d)  Appraisement of crops for the purpose 

of ascertaining the amount to be given to 
a landlords as rent. 
9.  APPRENTICHESHIP  –DEED 
including 
every writing  relating to the service or tuition  of 

156 

Fifty rupees 

 
 
 
 
 
 
 
 
 
 
 
        
 
 
 
 
 
                                   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
any  apprentice,  clerk  or  servant  place  with  any 
master 
trade  or 
learn  any  profession, 
being  ARTICLES  OF 
employment, 
CLERKSHIP. 

not 

to 

                               Exemption 
Instruments  of  apprenticeship  executed  by  a 
Magistrate  under  the  Apprentices  Act,  1850  (19 
of  1856)  or  by  which  a  person is  apprenticed  by 
or at the charge of any public charity. 
   10. ARTICLES OF ASSOCIAITON OF A 
COMPANY. 

                            Exception 
     Articles  of  any  Association  not  formed  for 
profit  and  registered  under  section  25  of  the 
Companies Act, 1956 (1 of 1950). 
See  also  Memorandum  of  Association  of  a 
Company (No.39) 

ASSIGNMENT —See CONVEYANCE (No.23), 
TRANSFER (No.62) and TRANSFER of LEASE 
(No.63).  as  the  case  may  be  ATTORNEY-See 
Power-of-ATTORNEY (No.48) 

  AUTHORITY TO ADOPT-See ADOPTION-
DEED (No.3) 
   12.  AWARD,    that  is  to  say  any  decision  in 
writing  by  an  arbitrator  or  umpire  not  being  an 
award  directing  a  partition,  on  a  reference  made 
otherwise  than  by  an  order  of  the  Court  in  the 
course of a suit— 

Two hundred rupees 

The same duty as a BOTTOMRY 
BOND (No.16) or such amount. 

(a) where the amount or value of the property 
to which the award relates as set forth in such 
award does not  exceed Rs. 1,000. 

Proper Stamp-duty 

                                 (1) 

(b) if it exceeds Rs. 1,000 but does not exceed 
Rs. 5,000. 
and for every additional Rs. 1,000 or part 
thereof in excess of Rs. 5,000. 

Twenty-seven-rupees. 

One  rupee  and  fifty  paise  subject  to  a 
maximum  of  one  hundred  and  thirty-
eight rupees. 

       15.BOND as defined by section 2(5) not being  
a DEBENTURE  and not being otherwise provided 
for by  this Act, or by the Court Fees Act, 1870— 

Where the amount or value secured does not exceed 
Rs. 10; 
Where it exceeds Rs. 10 and does not exceed Rs. 50; 

Thirty-five paise 

Forty-five paise 

157 

 
 
 
 
 
 
 
 
 
 
 
 
                                                                
 
            
    
 
 
 
                                                                                                    
                                                                                                        
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                                       
 
 
 
Where it exceeds Rs. 50 and does not exceed 
Rs.100; 
Where it exceeds Rs. 50 and does not exceed 
Rs.100; 
Where it exceeds Rs. 100 and does not exceed 
Rs.200; 
Where it exceeds Rs. 200 and does not exceed 
Rs.300; 
Where it exceeds Rs. 300 and does not exceed 
Rs.400; 
Where it exceeds Rs. 400 and does not exceed 
Rs.500; 
Where it exceeds Rs. 500 and does not exceed 
Rs.600; 
Where it exceeds Rs. 600 and does not exceed 
Rs.700; 
Where it exceeds Rs. 700 and does not exceed 
Rs.800; 
Where it exceeds Rs. 800 and does not exceed 
Rs.900; 
Where it exceeds Rs. 900 and does not exceed 
Rs.1000; 
and for every Rs. 500 or part thereof in excess of Rs. 
1,000; 

One rupee 

Two rupees and fifty paise 

Three rupees and seventy-five paise 

Four rupees and seventy-five paise 

Six rupees 

Eight rupees and fifty paise 

Ten rupees  

Twelve rupees 

Eighteen rupees 

Twenty-one rupees 

Eleven rupees 

See (No.2) ADMINISTRATION BOND 
        (No.16) BOTTOMRY  BOND 
       (No.26)   CUSTOMS BOND 
        (No. 34) INDEMNITY BOND    
      (No.56) RESPONDENTIA BOND 
      (No. 57)  SECURITY BOND 
            Exceptions 
Bond , when executed by— 

for 

section  99, 

(c)  headmen  nominated  under  rules 
framed  in  accordance  with  the  Bengal 
Irrigation  Act,  1876  (Bengal  Act  3  of 
1876), 
the  due 
performance  of  their  duties  under  that 
Act; 
(d)  any  person  for  the  purpose  of 
guaranteeing    that  the  local  income 
derived from private subsecription to a 
charitable  dispensary  or  hospital  or  
any  other  object  of  public  utility  shall 
not  be  less  than  a  specified    sum  per 
mensem. 

158 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
16.  BOTTOMRY  BOND,  that  is  to    say,  any            
instrument  whereby  the  master  of  a  sea-going 
ship  to  enable  him  the  preserve  the  ship  or 
prosecute her voyage— 

Where the amount or value secured does not 
exceed Rs. 10; 

Forty paise 

Where it exceeds Rs. 10 and does not exceed Rs. 
50; 
Where it exceeds Rs. 50 and does not exceed 
Rs.100; 
Where it exceeds Rs. 100 and does not exceed 
Rs.200; 
Where it exceeds Rs. 200 and does not exceed 
Rs.300; 
Where it exceeds Rs. 300 and does not exceed 
Rs.400; 
Where it exceeds Rs. 400 and does not exceed 
Rs.500; 
Where it exceeds Rs. 500 and does not exceed 
Rs.600; 
Where it exceeds Rs. 600 and does not exceed 
Rs.700; 
Where it exceeds Rs. 700 and does not exceed 
Rs.800; 
Where it exceeds Rs. 800 and does not exceed 
Rs.900; 
Where it exceeds Rs. 900 and does not exceed 
Rs.1000; 
and for every Rs. 500 or part thereof in excess 
of Rs. 1,000; 

Eighty paise 

One rupee and fifty paise 

Three rupees 

Four rupees and twenty-five paise 

Six rupees 

Seven rupees and fifty paise 

Eight rupees and fifty paise 

Ten  rupees 

Twelve rupees 

Eighteen rupees 

Twenty-one rupees 

Eleven rupees 

159 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
       17.  CANCELLATION—Instrument  of 
(Including  any 
instrument  by  which  any 
instrument  previously  executed  is  cancelled)  if 
attested and not otherwise provided for, 
    See  also  RELEASE  (No.55)  REVOCATION 
OF  SETTLEMENT  (No.  58-B)  SURRENDER 
(No.61)  REVOCATION  OF 
OF  LEASE 
TRUST (No. 64-B). 
    18.  CERTIFICATE  OF  SALE    (In  respect 
of each  property put up as  a separate  lot and 
sold),  granted  to  the  purchaser  of  any  property 
sold  by  public  auction  by  a  Civil  or  Revenue 
Court or Collector or the Revenue Officer— 
   (a)  Where  the  purchase  money  does  not 
exceed Rs. 10 
   (b)  Where  the  purchase  money  exceeds  Rs. 
10,00 but does not exceed Rs. 25. 

   (c) In any other case 

 Fifty rupees 

One rupees and fifty paise         

*                                *                                    * 

*                                * 

       20.  CHARTER  PARTY—that  is  to  say, 
any  instrument  (Except  an  agreement  for  the 
hire of a tug-steamer), whereby a vessel or some 
specified  principal  part  thereof  is  let  for  the 
specified  purposes  of  the  charterer  whether  it 
includes a penalty clause or not. 
  *                             *                                    * 

      22.  COMPOSITION  DEED—  that  is  to 
say,  any  instrument  executed  by  a  debtor, 
whereby he conveys his property for the benefit 
of  his  creditors,  or  whereby  payment  of  a 
composition or dividend or their debts is secured 
to  the  creditors,  or  when  by  provision  is  made 
for  the  continuance  of  the  debtors  business 
under  the  supervision  of  inspectors  or  under 
letters of license, for the benefit of his creditors. 
      23.  CONVEYANCE-  As 
  defined  by 
section  2  (10)  not  being  a  transfer  charged  or 
exempted  under No.62— 
       Where 
the 
consideration  for  such  conveyance  as  set  forth 
therein does not exceed Rs. 50; 
Where  it  exceeds  Rs.  50  and  does  not  exceed 
Rs.100; 
Where it exceeds Rs. 100 and does not exceed 
Rs.200; 
Where it exceeds Rs. 200 and does not exceed 
Rs.300; 
Where it exceeds Rs. 300 and does not exceed 
Rs.400; 
Where it exceeds Rs. 400 and does not exceed 
Rs.500; 

the  amount  or  value  of 

Fifty rupees 

Fifty rupees  

One rupee and fifty paise 

Three rupees 

Six rupees 

Eight rupees and fifty paise 

Twelve rupees 

Fifteen rupees 

160 

    
 
 
 
 
          
 
 
 
 
 
 
 
 
 
 
           
         
 
 
 
 
                  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Where it exceeds Rs. 500 and does not exceed 
Rs.600; 
Where it exceeds Rs. 600 and does not exceed 
Rs.700; 
Where it exceeds Rs. 700 and does not exceed 
Rs.800; 
Where it exceeds Rs. 800 and does not exceed 
Rs.1,000; 
and  for  every  Rs.  500  or  part  thereof  in  excess 
of Rs. 1,000; 

Seventeen rupees 

Twenty-three rupees 

Twenty rupees 

Forty-two rupees 

Twenty-one rupees 

                                Exemption 
 Assignment of copyright under the Copyright 
Act, 1957 (14 of 1957), section 18. 
   CO-PARTNERSHIP  DEED  (See  Partnership 
No. 46). 
     24. COPY OR EXTRACT- Certified to be a 
true copy or extract by or by order of any public 
officer and not chargeable under the law for the 
time being in force relating to court fees— 
       (i)  if  the  original  was  not  chargeable  with 
duty,  or  if  the  duty,  with  which  it  was 
chargeable does not exceed one rupees. 
       (ii) In any other case 

                           Exemption 

(a)  Copy  of  any  paper  which  a  public 
officer  is  expressly  required  by  law  to 
make  or  furnish  for  record  in  any  public 
office or for any public purpose. 
(b)  Copy  of,  or  extract  from  any  register 
relating 
to  births,  baptisms,  namings, 
dedications,  marriages,  divorces,  deaths  or 
burials. 

       25.  COUNTERPART  OR  DUPLICATE- 
of  any  instrument,  chargeable  with  duty  and  in 
respect of which the proper duty has been paid- 
      (a)    If  the  duty  with  which    the  original   
Instrument    is  chargeable   does  not  exceed  one 
rupee and fifty paise, 
      (b) In any other case 

                             Exemption 
   Counterpart  of  any 
to  a 
cultivator,  when  such  lease  is  exempted  from 
duty. 

lease  granted 

Two rupees and fifty paise 

..Five rupees 

The same duty as is payable on the original 

.. Five rupees 

      26. CUSTOMS BOND— 

(a)  Where  the  amount  does  not  exceed 
Rs. 1,000. 

The  same  duty  as  a  BOTTOMRY  BOND  
(No. 16) for such amount, 

              (b) In any other case 

Fifty rupees 

 *                                          * 

*                               *                           * 

161 

 
 
 
 
                         
                         
 
         
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     DECLARATION  OF  ANY  TRUST-  Se 
TRUST (No.64). 

          *                                         * 

*                                *                           * 

OF 

DEPOSIT 
AGREEMENT 
TITLE-DEEDS, PAWN OR PLEDGE (No.6). 

-DEEDS—See 
to  DEPOSIT  OF 

relating 

TITLE 

     DISSOLUTION  OF  PARTNERSHIP-See 
PARTNERSHIP (No. 46). 

One hundred rupees 

   29.  DIVORCE-  Instrument  of, that  is  to  say, 
instrument  by  which  any  person  effects  the 
dissolution  of his marriage. 
     DOWER- Instrument of –See 
SETTLEMENT (No.58). 
    DUPLICATE- See COUNTERPART                   
(No. 25). 
  31. EXCHANGE OF PROPERTY- 
Instrument of— 

The  same  duty  as  a  CONVEYANCE  (No. 
23) for a consideration equal to the value of 
the property of greatest value as set forth in 
such instrument. 

EXTRACT- See Copy (No.24) 

   32.  FURTHER  CHARGE—Instrument  of 
that is to say, any  instrument imposing a further 
charge on mortgaged  property— 
       (a) When the original mortagage  is one of 
the  description  referred  to  in  clause  (a)  Article 
No. 40 ( That is, with possession); 

        (b)  When  such  mortage  is  one  of  the 
descriptions  referred  to  in  clause  (b)  of  Article 
No . 40 ( That is, without possession)— 
       (i)  if  at  the  time  of  execution  of  the 
instrument  of  further  charge    possession  of  the 
property  is  given  or  agreed  to  be  given  under 
such instrument; 

         (ii) If the possession is not so given. 

   33. GIFT-Instrument of, not being a 
SETTLEMENT (No. 58) or WILL or 
TRANSFER (No. 62). 

HIRING  AGREEMENT  or  agreement  for 
service-See AGREEMENT (No. 5). 

The  same  duty  as  a  CONVEYANCE  (No. 
23) for a consideration equal to the amount 
of  the  further  charge  secured  by  such 
instrument. 

The  same  duty  as  a  CONVEYANCE  (No. 
23)  for  a  consideration  equal  to  the  total 
amount of the charge (including the original 
mortgage  and  any  further  charge  already 
made)  less  the  duty  already  paid  on  such 
original mortgage and further charge. 

162 

 
 
 
 
 
     
   
 
 
 
 
 
 
               
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
          
                      
 
 
 
 
 
 
 
 
 
 
 
 
34. INDEMNITY BOND 

See 

DEED- 

   INSPECTORSHIP 
COMPOSITION DEED (No.22) 
     35.  LEASE,    including  an  under-lease  or  
sub-lease and any agreement to let or sub-let- 
     (a) Whereby such lease the  rent is fixed and 
no premium is  paid or delivered— 
(i) Where the lease purports to be for a term of 
less than one year; 

(ii) where the lease purports  to be for a term  of 
not  less  than  one  year,  but  not  more  than  five 
years; 
(iii)  Where  the  lease  purports  to  be  for  a  term 
exceeding  five  years,  but  not  exceeding    ten 
years; 

(iv)  Where  the  lease  purports  to  be  for  a  term 
exceeding  ten  years,  but  not  exceeding  twenty 
years; 

(v)  Where  the  lease  purports  to  be  for  a  term 
exceeding twenty years, but not exceeding thirty 
years; 

(vi)  Where  the  lease  purports  to  be  for  a  term 
exceeding  thirty  years,  but  not  exceeding  one 
hundred years; 

(vii)  Where  the  lease  purports  to  be  for  a  term 
exceeding one hundred years, or in perpetuity; 

(viii) Where the lease does not purport to be for 
any definite term; 

The  same  duty  as  a  BOTTOMRY  BOND  
(No.  16)  for  the  amount  of  the  further 
charge secured by such instrument; 

The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to  the 
value  of  the  property  as  set  forth  in  such 
instrument. 

The  same  duty  as  a  SECURITY  BOND  
(No. 57) for the same amount. 

The  same  duty  as  BOTTOMRY  BOND 
(No.  16)  for  the  whole  amount  payable  or 
deliverable under such lease. 
The  same  duty  as  a  BOTTOMRY  BOND 
(No.  16)  for  the  amount  or  value  of  the 
average annual rent reserved. 
The  same  duty  as  a  CONVEYANCE           
(No.  23)  for  a  consideration  equal  to  the 
amount or value of the average annual rent 
reserved. 
The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to  twice 
the  amount  or  value  of  the  average  annual 
rent reserved. 

The  same  duty  as  a  CONVEYANCE             
(No.  23)  for  a  consideration  equal  to  three 
times  the  amount  or  value  of  the  average 
annual rent reserved. 
The  same  duty  as  a  CONVEYANCE  (No. 
23)  for  a  consideration  equal  to  four  times 
the  amount  or  value  of  the  average  annual 
rent reserved. 
The  same  duty  as  a  CONVEYANCE               
(No.  23)  for  a  consideration  equal  to  one-
sixth  of  the  whole  amount  of  rent  which 
would  be  paid  or  delivered  in  respect  of 
first fifty years of the lease. 

(b)  Where  the  lease  is  granted  for  a  fine  or 
premium, or for money advanced and where no 
rent is reserved; 

(c)  Where  the  lease  is  granted for  a time  or 
premium, or for money advanced in addition to 
rent reserved. 

The  same  duty  as  a  CONVEYANCE                
(No.  23)  for  a  consideration  equal  to  three 
times  the  amount  or  value  of  the  average  
annual  rent  which  would  be  paid  or 
delivered  for the  first ten years  if  the  lease 
continued so long. 
The  same  duty  as  a  CONVEYANCE              

163 

     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
(No.  23)  for  a  consideration  equal  to  the 
amount or value of such fine or premium, or 
advance as set forth in the lease. 
The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to  the 
amount  or  value  of  such fine  or    premium, 
or  advances  as  set  forth  in  the  lease,  in 
addition to the duty which would have been 
payable  on  such  lease,  if  no  fine  or 
premium  or  advance  had  been  paid  or 
delivered: 

                                 Exemption 
      Lease;  executed  in  the  case  of  a  cultivator 
and  for  the  purpose  of  cultivation  (Including  a 
lease  of  trees  for  the  production  of  food  or 
drink)  without  the  payment  or  delivery  of  any 
fine  or  premium,  when  a  definite  term  is         
ex-pressed  and  such  term  does  not  exceed  one 
year  or  when  the  average  annual  rent  reserved 
does not exceed one hundred rupees. 

  Explanation—  When  a  lessee  undertakes  to 
pay  any  recurring  charge,  such  as  Government 
revenue,  the  landlord’s  share  of  cesses  or  the 
owner’s share of municipal rates or taxes Which 
is  by  law  recoverable  from  the  lessor,  the 
amount so agreed to be paid by the lessee shall 
be deemed to be part of the rent. 

that, 

in  any  case  when  an 

 Provided 
agreement  to  lease  is  stamped  with  the         
ad valorem stamp required for a lease, and a 
lease  in  pursuance  of  such  agreement  is 
subsequent,  executed,  the  duty  on  such 
lease  shall  not  exceed  two  rupees  and  fifty 
paise. 

OF 

GUARNTEE- 

*                     *                       *                     * 
  LETTER 
AGREEMENT (No. 5). 
     38.  LETTER  OF  LICENCE that is to say, 
any  agreement  between  a  debtor  and  his 
creditors  that  the  latter  shall,  for  a  specified 
time, suspend their claims and allow the debtor 
to carry on business at his own discretion. 

See 

    39. MEMORANDUM OF ASSOCIAITON 
OF A COMPANY— 

(a)  if accompanied by articles of association  

Fifty rupees 

under  section  26  of  the  Companies  Act,  1956              
(1 of 1956). 

(b) if not so accompanied 

Two hundred rupees 

Five hundred rupees 

                            Exemption 
      Memorandum of any association not formed 
for profit and registered under section 25 of the 
Companies Act, 1956 (1 of 1956). 
     40.  MORTGAGE-DEED,  NOT  BEING 
AN  AGREEMENT 
  RELATING  TO 
DEPOSIT    OF  TITLE  DEEDS,  PAWN  OR 
15), 
PLEDGE 
(No.6) 
(No.  41), 
MORTGAGE  OF  A  CROP 
RESPONDENTIA      BOND  (No.  56),  OR 
SECURITY BOND  ( No. 57)— 

BOND 

(No. 

(a)  when possession of the property or any 
part  of  the  property  comprised  in  such   deed  is 
given by the mortgagor  or agreed to be given. 

The  same  duty  as  a  CONVEYANCE  (No. 
23) for a consideration equal to the amount 
secured by such deed. 

164 

 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                    
 
 
 
 
 
                                                                  
 
 
 
 
 
(b) when possession is not given or agreed to 

be given as aforesaid. 

The  same  duty  as  a  BOTTOMRY  BOND 
(No.  16)  for  the  amount  secured  by  such 
deed. 

   Explanation—  A  mortgagor  who  gives  to  the 
mortgagee    a  power-of-attorney  to  collect  rents 
or  a  lease  of  the  property  mortgaged  or  part 
thereof, is deemed to give possession within the 
meaning of this article. 
    (C)  When  a  collateral  or  auxiliary  or 
additional  or  substituted  security,  or  by  way  of 
further  assurance  for  the  above  –  mentioned 
purpose where the principal or primary security 
is duly stamped— 

For every sum secured not exceeding Rs. 1,000 
and  for  every  Rs.  1,000  or  part  thereof  secured 
in excess Rs. 1,000. 

          Three rupees 
          Three rupees 

                          Exemption 
(1)  Instruments  executed  by  persons  taking  
advances  under  the  Land  Improvement  Loans 
Act,  1883  (12  of  1883)    or  the  Agriculturists 
Loans  Act,  1884  (19  of  1884),  or  by  their  
sureties  as    security  for  the  repayment  of  such 
advances; 

(2) Letter of hypothecation accompanying a bill 
of exchange. 

  41.    MORTGAGE  OF  A  CROP  including 
any  instrument  evidencing  an  agreement  to 
secure  the  repayment  of  a  loan  made  upon  any 
mortgage of a crop, whether the crop, is or is not 
in existence at  the time of the mortgage— 

three  months  from 

 (a)  when  the  loan  is  repayable    not  more 
the 

than 
instrument— 
  for every  sum  secured not  exceeding  Rs.  200;  
and for every Rs. 200 or part thereof secured in 
excess of Rs. 200; 

the  date  of 

Thirty  paise 
Thirty  paise 

(b)  when  the  loan  is  repayable  more  than  
three  months  but  not  more  than  eighteen 
months, from the date of the instrument— 

    For every sum secured not exceeding Rs. 100; 
and for every Rs. 100 or part thereof secured in 
excess of Rs. 100. 

Forty  paise 
Fifty  paise 

Twenty rupees 

  42.  NOTARIAL  ACT    that  is  to  say,  any 
instrument, 
attestation 
endorsement,  note, 
certificate,  or  signed  not  being  a  PROTEST             
(No.  50)  made  or  signed  by  a  Notary  Public in 
the  execution  of  the  duties  of  his  office,  or  by 
any  other  person  lawfully  acting  as  a  Notary 
Public. 

165 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
           
                                
 
 
 
 
                                                                                                                                                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    See  also  PROTEST  OF  BILL  OR  NOTE    
(No. 50). 

43.  NOTE  OR  MEMORANDUM  sent  by  a 
Broker  or  Agent  to  his  principal  intimating  the 
purchase or sale on account of such principal— 

     (a)  of  any  goods,  exceeding  in  value  twenty 
rupees; 

(b)  of  any  stock  or  marketable  security 

exceeding in value twenty rupees; 

   44.  NOTE  OF  PROTEST  BY  THE 
MASTER  OF  A  SHIP-See  also  PROTEST 
BY THE MASTER OF A SHIP (No. 51). 

Seventy-five paise 

Subject  to  a  maximum  of  forty-two  rupees 
and  fifty  paise,  for  every  ten  thousand  
rupees  or  part  thereof  of  the  value  of  the 
stock or security. 
Ten rupees 

45.  PARTITION-  Instrument  of  as  defined  by 
section 2 (15). 

The  same  duty  as  a  BOTTOMRY  BOND  
(No. 16) for the amount of the value of the 
separated share or shares of the property. 

N.B.—The largest share remaining after the 
property  is  petitioned  (or  if  there  two  or 
more shares of equal value and not smaller 
than  any  of  the  other  shares,  then  one  of 
such  equal  shares)  shall  be  deemed  to  be 
that  from  which 
the  other  shares  are 
separated. 

Provided always that— 

(a)  When  an  instrument  of  partition 
containing  an  agreement 
to  divide 
property in severality is executed and a 
partition  is  effected  in  pursuance  of 
such  agreement  the  duty  chargeable  
upon  the  instrument    effecting  such  a 
partition shall be reduced by the amount 
of  duty  paid  in  respect  of  the  first 
instrument  but  shall  not  be  less  than 
three rupees. 

(b)  Where  land  is  held  on  Revenue 
Settlement  for  a  period  not  exceeding 
thirty  years  and  paying 
full 
assessment, the value for the purpose of 
duty shall be calculated at not more than 
five times the annual revenue. 

the 

(c) Where a final order for effecting 
a  partition  passed  by  any  Revenue 
authority  or  any  Civil  Court,  or  an 
award  by  an  arbitrator  directing  a 
partition,  is  stamped  with  the  stamp 
required  for  an  instrument  of  partition 

166 

 
 
 
 
   
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                          
   
 
 
 
 
 
 
 
 
 
 
 
 
instrument  of  partition 

and  an 
in 
pursuance  of  such  order  or  award  is 
subsequently executed, the duty on such 
instrument  shall  not  exceed 
three 
rupees.   

  46.  PARTNERSHIP— 
   A- Instrument of — 

(c)  Where  the  capital  of  the  partnership 

Twenty rupees 

does not exceed Rs. 500; 

(d)  in any other case 

   B—Dissolution of — 

One hundred rupees 

OR 

      PAWN 
PLEDGE—See 
AGREEMENT  RELATING  TO  DEPOSIT 
OF  TITLE-DEEDS  PAWN  OR  PLEDGE 
(No.6). 

Fifty rupees 

48.  POWER-OF-ATTORNEY  as  defined  by 
section 2(21) not being a proxy— 

 (a)   when executed for this sole purpose of 
procuring  the  registration  of  one  or  more 
documents  in relation  to  a  single  transaction  or 
for  admitting  execution  of  one  or  more  such 
documents; 

  (b)  when  required  in  suits  or  proceedings 
under the  Presidency  Small    Cause  Courts  Act, 
1872; 

 (c) when authorizing one person or more to 
act  in  a  single  transaction  other  than  the  case 
mentioned in clause (a); 

(d)  when  authorizing  not  more    than  five 
persons to act jointly  and severally in more than 
one transaction or generally; 

(e) when authorizing  more than five but not 
more  than  ten  persons  to  act  jointly  and 
severally  in  more  than  one  transaction  or 
generally; 

(f)  when  given 

for  consideration  and 
authorizing  the  attorney  to  sell  any  immovable 
property; 

(g) In any other case 

Fifty rupees 

Five rupees 

Ten rupees 

Fifty rupees 

One hundred rupees 

The same duty as a CONVEYACE  (No.23) 
for the amount  of consideration. 

Ten  rupees  for  each  person  authorized 
N.B.—The  term  “Registration”  includes 
every  operation  incidental  to  registration 
under the Indian Registration Act, 1908 (16 
of 1908).                           

    Explanation— For the purposes of this article 
more  persons  than  one  when  belonging  to  the 
same firm shall be deemed to be one persons. 
       *                         *                           * 
   50. PROTEST OF BILL OR NOTE  that is 
to  say  any  declaration  in  writing  made  by  a 

* 

Ten rupees 

* 

167 

 
 
 
 
 
 
 
 
              
 
 
 
 
 
 
 
 
 
                          
                                         
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                     
 
 
 
Notary Public, or other person lawfully acting as 
such,  attesting 
the  dishonor  of  a  Bill  of 
Exchange or Promissory Note. 

    51.  PROTEST  BY  THE  MASTER  OF  A 
SHIP  that  is  to  say,  any  declaration  of  the 
particulars of the voyage drawn up by him with 
a  view  to  the  adjustment  of  losses  or  the 
calculation of averages, and every declaration in 
writing  made  by  him  against  the  characters  or 
the consignees for not loading or unloading the 
ship  when  such  declaration  is  attested  or 
certified  by  a  Notary  Public  or  other  person 
lawfully acting as such. 

    See  also  NOTE  OF  PROTEST  BY  THE 
MASTER OF A SHIP (No. 44). 

*                      *                               * 

*  

* 

* 

   54. RECONVEYANCE OF MORTGAGED 
PROPERTY— 

(a)  if  the  consideration  for  which  the 
property  was  mortgaged  does  not  exceed 
Rs. 1,000; 

      (b) in any other case 

    55. RELEASE, that is to say, instrument not 
being  such  a  release  as  is  provided  for  by 
section  (23-A.),  whereby  a  person  renounces  a 
claim  upon  another    person  or  against  any 
specified  property— 

(a)  if  the amount  or  value of the claim  does 
not exceed Rs. 1,000; 

     (b) in any other case 

56.  RESPONDENTIA  BOND  that  is  to  say, 
any  instrument  securing  a  loan  on  the  cargo 
laden or up to be laden  on board a ship  and 
making repayment contingent on the arrival of 
the cargo at the port of destination. 

The  same  duty  as  a  CONVEYANCE  (No. 
23) for the amount of such consideration as 
set  
forth in there conveyance. 

Forty-two rupees 

The  same  duty  as  a  BOTTOMRY  BOND  
(No.  16)  for  such  amount  or  value  as  set 
forth  in the release. 
 Twenty-one rupees 

The  same  duty  as  a  BOTTOMRY  BOND 
(No. 16) for the amount of the loan secured. 

      REVOCATION  OF  ANY  TRUST  OR 
SETTLEMENT-  See  SETTLEMENT  (No. 
58) TRUST (No. 64) 

The  same  duty  as  a  BOTTOMRY  BOND 
(No. 16) for the amount secured. 

    57.  SECURITY  BOND  OR  MORTGAGE 
DEED  executed by way of security for the due 
execution of an office, or to account for money 
or  other  property  received  by  virtue  thereof,  or 
executed  by  a  surety 
the  due 
performance of a contract— 

to  secure 

(a)  When  the  amount  secured  does  not 
exceed Rs. 1,000. 

.. Twenty-one rupees 

168 

 
 
 
 
 
 
         
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
         (b) In any other case 

Exemption 

Bond or other instrument, when executed— 

(a)  By  headmen  nominated  under  rules 
framed in accordance with the Bengal Irrigation 
Act,  1876,  (3  of  1876)  section  99  for  the  due 
performance of their duties under that Act. 

(b)  By  any  person  for  the  purpose  of 
guaranteeing that the local income derived from 
private subscriptions  to  a charitable dispensary 
or hospital or any other subject or public utility 
shall  not  be  less  than  a  specified  sum  per 
mensem; 

(c)  By  persons  taking  advances  under  the 
Land  Improvement  Loans  Act,  1883,  or  the 
Agriculturists Loans Act, 1884, (12 of 1884.) or 
by  their  sureties,  as  security  for  the  repayment 
of such advances; 

(d)  By  officers  of  the  Government  or  their 
sureties to secure the due execution of an office, 
or  the  due  accounting  for  money  or  other 
property received by virtue thereof. 

    58.  SETTLEEMNT—(A)  INSTRUMENT 
OF (including a deed of dower). 

                           Exemption 
Deed  of  dower  executed  on  the  occasion  of  a 
marriage between Mohammadans. 
                   (B)  REVOCATION OF 

                   See ALSO TRUST  (No.64) 
    59.  SHARE  WARRANTS  to  bearer  issued 
under the Companies Act, 1956 (1 of 1956). 

The  same  duty  as  a  BOTTORMY  BOND  
(No.  16)  for  a  sum  equal  to  the  amount  or 
value  of the  property  settled  as  set  forth  in 
such settlement: 

Provided  that,  where  an  agreement  to  settle 
is  stamped  with  the  stamp  required  for  an 
instrument  of  settlement  and  an  instrument 
of settlement in pursuance of such agreement 
is  subsequently  executed,  the  duty  on  such 
instrument shall not exceed three rupees. 

The  same  duty  as  a  BOTTOMRY  BOND  
(No.  16)  for  a  sum  equal  to  the  amount  or 
value of the property concerned, as set forth 
in  the  instrument  of  Revocation,  but  not 
exceeding forty-two rupees. 

One and a half times the duty payable on a 
a 
CONVEYANCE 

(No.  23) 

for 

169 

    
                     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                
 
 
 
 
 
 
                 
 
                  
 
 
 
 
                                                                                                  
                                                                                                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                            Exemptions 
      Share  warrant  when  issued  by  a  company  in 
pursuance  of 
section 114, to have effect only upon payment, as 
composition  for  that  duty,  to  the  Collector  of 
stamp-revenue, of— 

the  Companies  Act,  1956,         

consideration  equal  to  the  nominal  amount 
of the shares specified in the warrant. 

(a)  One  and  a  half  percentum  of  the 
whole subscribed capital of the company; 
or 

(b) If any company which has paid the 
full, 
said  duty  or  composition 
subsequently  issues  an  addition  to  its 
subscribed  capital,  one  and  a  half  
percentum  of  the  additional  capital  so 
issued. 

in 

61. SURRENDER OF LEASE 

 (a)  when  the  duty  with  which  the  lease  is 
chargeable    does  not  exceed  seven  rupees  and 
fifty paise; 
       (b) in any other case 

                               Exceptions 
Surrender of lease, when such lease is exempted 
from duty. 
62.  TRANSFER  (Whether  with  or  without 
consideration)— 

*                                   * 

      * 
        (c)  of  any  interest  secured  by  a  bond  of 
mortgage deed— 
     (i) if the duty on such bond or mortgage deed 
does not exceed seven rupees and fifty paise; 
     (ii) in any other case 

(d)  of  any 

trust-property  under 

the   

(e) 

Administrator-General’s Act, 1913, section 25; 
trust-property  without 
to  another 

consideration  from  one 
trustee or from a trustee to a beneficiary. 

trustee 

any 

of 

                   Exemption 

   Transfer by endorsement— 
    (b)  of  a  delivery  order,  warrant  for  goods  or 
other merchantile Document of title to goods; 

*  

* 

* 

    (d) of securities of the Central Government. 
       See also section 8— 
   63. TRANSFER OR LEASE by way 
assignment and not by way of under lease. 

The  duty  with  which  such 
chargeable. 

lease 

is 

Twenty-one rupees 

The duty with which such bond or mortgage 
deed is chargeable. 
Twenty-one rupees 

Forty-two rupees 

Eighteen  rupees  and  seventy-five  paise  or 
such  smaller  amount as  may  be  chargeable 
under clause (c) of the article. 

  * 

* 

* 

170 

     
                           
    
 
    
 
 
 
 
 
 
 
                         
 
                                                                                                            
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  same  duty  as  a  CONVEYANCE 
(No.23)  for  a  consideration  equal  to  the 
amount of the consideration for the transfer. 

The  same  duty  as  BOTTOMRY  BOND  
(No.  16)  for  a  sum  equal  to  the  amount  or 
value of the property concerned, as set forth 
in  the  instrument,  but  not  exceeding  sixty-
two rupees. 
The  same  duty  as  a  BOTTOMRY  BOND 
(No. 16) for  a sum equal to the amount or 
value of the property concerned, as set forth 
in the instrument, but  not exceeding forty-
two rupees. 

Five Rupees 

Exemption 

   Transfer of any lease exempt from duty— 
     64. TRUST-A-DECLARATION OF –of 
concerning any property when made by any 
writing not being a will. 

B-REVOCATION OF—of or concerning 
any property when made by an instrument other 
than a will. 

  See also SETTLEMENT (No.8) 

65.  WARRANT  FOR  GOODS  that  is  to  say, 
any  instrument  evidencing  the  title  of  any 
person  therein  named  or  his  assigns,  of  the 
holder  thereof,  to  the  property  in  any  goods 
lying in or upon any signed dock, warehouse or 
wharf,  such  instrument  being  or  certified  by  or 
on  behalf  of  the  person  in  whose  custody  such 
goods may be. 

[Vide Orissa Act 6 of 1986, s. 2] 

  Orissa  

Amendment of Schedule I-A.--In Schedule I-A of the Principal Act,— 

(i)  

(ii)  

(iii)  

in article 12,  under column (1) for clause (a), the following clause shall be  substituted,  
namely:— 
“(a) where the amount or the market value of the property to which the award relates, as 

set forth in such award does not exceed Rs. 1,000.00”; 

In  article  23  under  column  (1)  for  the  words,  letters  and  figures  “where  the  amount  or 
value  of  the  consideration  for  such  conveyance  as  set  forth  therein  does  not  exceed       
Rs.  50.00”,  the  words,  letters  and  figures  “where  the  amount  or  the  value  of  the  
consideration for such conveyance as set forth therein or the market  value of the properly 
does not exceed Rs. 50.00,” shall be substituted; 
for the existing entry appearing in column (2) against  article 31  the following entry shall 
be substituted, namely:— 

“The  same  duty  as  CONVEYANCE    (No.  23)  for  a  consideration  as  set  forth  in  such 

instrument or the market value  of the property, whichever is higher.”; 
(iv) 

 for the existing entry  appearing in column (2) against  article 33, the following  entry 
shall be substituted, namely:— 

“The  same  duty  as  a  CONVEYANCE    (No.23)  for  a    consideration  as  set  forth  in  such 

instrument or the market value of the property, whichever is higher.”; 

(v) 

(vi)  

 in  the  existing  entry  appearing    under  column  (2)  against  article  45,  for  the  words  “ 
amount  of the value” the words “ amount of the market value” shall be substituted; 
for article 58, the following shall be substituted in their respective columns, namely:— 

171 

 
                         
 
 
 
       
     
 
 
 
 
 
 
 
 
 
 
 
 
 
“58 (A) SETTLEMENT-(A) INSTRUMENT OF The same duty as a (including a deed of power). 

BOTTOMRY BOND (No. 16) for the sum 
equal to the amount or the market value of 
the property settled whichever is higher as 
set forth in such settlement. 

  Provided  that,  where  an  agreement  to 
settle  is  stamped  with  the  stamp  required  
for  an  instrument  of  settlement  and  an 
instrument  of  settlement    in  pursuance  of 
such  agreement  is  subsequently  executed, 
the  duty  on  such  instrument  shall  not 
exceed three rupees. 

The  same  duty  as  a  BOTTOMRY  BOND  
(No. 16) for a sum equal  to the amount or 
the  market  value  of 
the  properly 
concerned, as set forth in the instrument of 
Revocation,  but  not  exceeding  forty-two 
rupees.”; 

(B) REVOCATION OF … 

 (vii) 

 in article 64, in the existing entries under column (2) appearing against article 64 for the  
words  “  value  of  the  property  concerned  wherever  they  occur  the  words  “the    market  
value of the properly concerned” shall be substituted. 

[Vide Orissa Act 7 of 1987, s. 10] 

Tripura 

Amendment  of  the  Schedule.—For  items  No.  3,  4,  5(e),  6(2)(a),  6(2)(b),  15,  17,  23,    24,  25,  29, 
40(c), 46A(b), B, 48(a) (c) (d) (e) (g), 54(b), 55(b) and 57(b) of Schedules—1 of the Act, the following 
shall be substituted namely:— 
Description of instrument 

Proper Stamp Duty 
Fifty Rupees. 

3.  ADOPTION—DEED,  that  is  to  say  any 
instrument  (other  than  a  will),  recording  an 
adoption or conferring or purporting to confer 
an authority to adopt. 

4.    AFFIDAVIT,  including  an  affirmation  or 
declaration  in  the  case  of  persons  by  law 
allowed 
instead  of 
swearing. 

to  affirm  or  declare 

EXEMPTIONS 

(a)  Affidavit  or  declaration  in  writing  when 
made  as  a  condition  of  enlistment  under  the 
Army Act 1950, Act, XLVI of 1950.  

(b) for the immediate purpose of being filed or 
used in any Court or before the officer of any 
Court ; or 

(c) for the sole purpose of enabling any person 
to receive any pension or charitable 
allowance.  

Five Rupees. 

172 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5. AGREEMENT OR MEMORANDUM OF 
AN AGREEMENT: — 

(e)  if not otherwise provided for 
6. AGREEMENT RELATING TO DEPOSIT 
OR TITLE DEEDS PAWN OR PLEDGE that 
is to say any instrument evidencing an 
agreement relating to:— 
(2) the pawn or pledge or movable property, 
where such deposit, pawn or pledge has been 
made by way of security for the repayment of 
money advanced or to be advanced by way of 
loan or an existing or future debt. 
(a) if such loan or debt is repayable on 
demand or more than three months from date 
of the instrument evidencing the agreement— 
If the amount of loan does not exceed Rs. 
500/-; 
If it exceeds Rs. 500/- and does not exceed 
Rs. 1000/-; 
And for every Rs. 1000/- or part thereof in 
excess of Rs. 1000/-. 

(b) If such loan or debt is repayable not more 
than three months from the date of such 
instrument. 
15. BOND (as defined by section 2(5), not 
being a debenture (No. 27), and not being 
otherwise provided for by this Act, or by the 
Court fees Act, 1870. (Act VII of 1870). 
Where the amount or value secured does not 
exceed Rs. 400/-; 
Where it exceeds Rs. 400/- and does not 
exceed Rs. 600/-; 
Where it exceeds Rs. 600/- and does not 
exceed Rs. 800/-; 
Where it exceeds Rs. 800/- and does not 
exceed Rs. 1000/-; 
and for every Rs. 500/- or part thereof in 
excess of Rs. 1000/-; 
See Administration Bond (No. 2); Bottomry 
Bond (No. 16), Customs Bond (No. 26), 
Indemnity Bond (No. 34), Respondentia  Bond 
(No. 56), Security Bond (No. 57). 
EXEMPTIONS 
Bond, when executed by 
(a) Headmen nominated under rules framed 
in accordance with the Bengal Irrigation 
Act, 1876, (Act III of 1876), section 99, 
for due performance of their duties under 
that Act. 
(b) any person for the purpose of quaranting 
that the local income derived from private 
subscriptions to a Charitable dispensary, 
or hospital or any other object of public 
utility shall not be less than a specified sum 
per mensem. 

Ten Rupees 

Five Rupees 

Ten Rupees 

Ten Rupees. 

Half the duty payable under Sub-clause (a) 
subject to minimum of five Rupess. 

Five Rupees 

Ten Rupees. 

Fifteen Rupees. 

Twenty Rupees. 

Fifteen Rupees. 

173 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
7. Cancellation—Instrument of (Including any 
instrument by which any instrument 
previously executed is cancelled), if attested 
and not otherwise provided for. 
See also Release (No. 55), Revocation of 
Settlement (No. 58—B), Surrender of lease 
(No. 61), Revocation of Trust (No.64—B). 
23. Conveyance (as defined by Section 2 (l0), 
not being a Transfer charged or exempted 
under No, 62— 
Where the amount or value of the 
consideration for such conveyance  
as set forth therein does not exceed Rs. 200/- ; 
Where it exceeds Rs. 200/- but does not 
exceed Rs. 300/-; 
Where it exceeds Rs. 300/- but does not 
exceed Rs. 400/-; 
Where it exceeds Rs. 400/- but does not 
exceed Rs. 500/-; 
Where it exceeds Rs. 500/- but does not  
Exceed Rs. 600/-; 
Where it exceeds Rs. 700/- but does not 
exceed Rs. 800/-; 
Where it exceeds Rs. 800/- but does not 
exceed Rs. 900/-; 
Where it exceeds Rs. 900/- but does not 
exceed Rs. 1000/-; 
and for every Rs. 500/- or part thereof in 
excess of Rs. 1000/- 
EXEMPTION 
Assignment of Copy Right Act, 1957, Act 
XIV of 1957. 
CO-PARTNERSHIP DEED—See partnership 
(No. 46) 
24. COPY OR EXTRACT 
Certified to be a true copy or extract by or by 
order of any public officer and not chargeable 
under the law for the time being in force 
relating to Court-fees— 
(i) if the original was not chargeable with 
duty, or if the duty with which it was 
chargeable does not exceed one rupees; 
(ii) in any other case not falling within the 
provisions of Section 6 A; 
EXEMPTIONS 
(a) Copy of any paper which a public officer 
is expressly required by law to make or 
furnish for record in any public office or for 
any public purpose. 
(b) Copy of, or extract from, any register 
relating to births, baptisms, naming 
dedications, marriages, divorces, deaths or 
burials.  
25. COUNTERPART OR DUPLICATE 
of any instrument, chargeable with duty and in 

Thirty Rupees. 

Ten Rupees. 

Fifteen Rupees. 

Twenty Rupees. 

Twenty five Rupees. 

Thirty Rupees. 

Forty Rupees. 

Forty five Rupees. 

Fifty Rupees. 

Twenty five Rupees. 

Five Rupees. 

Ten Rupees. 

174 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
respect of which the proper duty has been 
paid. 
(a) if the duty with which the original 
instrument is chargeable does not exceed Five 
Rupees; 
(b) in any other case not falling within the 
provisions of Section 6A. 
EXEMPTION 
Counterpart of any lease granted to a 
cultivator when such lease is exempted from 
duty.  
29. DIVORCE—Instrument of, that is to say, 
any instrument by which any person effects 
the dissolution of his marriage. 
DOWER—Instrument of—See settlement 
(No. 58) 
DUPLICATE—See Counterpart (No. 25). 
40. MORTGAGE—DEED, not being an 
Agreement relating to Deposit of Title deeds, 
pawn or pledge (No. 6) Bottomry Bond (No. 
16) Mortgage of a Crop (No. 41), 
Respondentia Bond (No. 56) or Security Bond 
(No. 57), 
(C) When a Collateral or auxiliary or 
additional or substituted security or by way of 
further assurance for the above mentioned 
purpose where the principal or primary 
security is duly stamped for every primary  
and  for every Rs. 1000/- or part thereof 
secured in excess of Rs. 1000/-; 
46. PARTNERSHIP— 
A)—Instrument of  
(b)—in any other case  
B)—Dissolution of  
48. POWER OF ATTORNEY— 
[as defined by section 2(21)—not being a 
proxy. 
(a) When executed for the sale purpose of 
procuring the registration of one or more 
documents in relation to a single transaction or 
for admitting execution of one or more such 
documents; 
(c) When authorising one person or more to 
act in a single transaction other than the case 
mentioned in Clause (a); 
(d) When authorising one person not or more 
to act in a single transaction or generally; 
(e) When authorising more than five but not 
more than ten persons to act jointly and 
severally in more than one transaction or 
generally; 

Five Rupees. 

Ten Rupees. 

Twenty Rupees. 

Five Rupees. 

Five Rupees. 

One hundred Rupees. 
Fifty Rupees; 

Five Rupees. 

Fifteen Rupees. 

Fifty Rupees. 

One hundred Rupees. 

(g) in any other’ case 

Fifteen Rupees for each person authorized. 

175 

 
 
 
 
 
 
 
 
 
 
  
 
54. RECONVEYANCE OF MORTGAGED 
PROPERTY— 
(b) in any other case 
55. RELEASE,—that is to say, any instrument 
(not being such a release as is provided for by 
Section 23—A), where by a person renounces 
a claim upon another person or against any 
specified property— 
(b) in any other case. 
57. Security Bond or mortgaged—deed, 
executed by way of security for the due 
execution of an office or to account for money 
or other property received by virtue thereof, or 
executed by a surety to secure the due 
performance of the contract— 
(b) in any other case. 

[Vide Tripura Act 1 of 1992, s. 3] 

Fifty Rupees. 

Thirty Rupees. 

Thirty Rupees, 

Amendment of the Schedule.—For item No. 23 of Schedule— I of the principal Act as inserted by 

Two rupees. 

Four rupees. 

Eight rupees. 

Twelve rupees. 

the Union Territories Taxation Laws (Amendment) Act, 1971 (73 of 1971), the following shall be 
substituted, namely:— 
23. CONVEYANCE (as defined by section 2(10), not being a Transfer charged or exempted under No. 
62— 
where the amount or value of the. consideration 
for such conveyance as set forth therein does 
not exceed Rs.50 ; 
where it exceeds Rs. 50 but does not 
exceed Rs. 100; 
where it exceeds Rs, 100 but does not 
exceed Rs. 200; 
where it exceeds Rs. 200 but does not 
exceed Rs. 300; 
where it exceeds Rs. 300 but does not 
exceed Rs. 400; 
where it exceeds Rs. 400 but does not 
exceed Rs. 500; 
where it exceeds Rs. 500 but does not 
exceed Rs. 600; 
where it exceeds Rs. 600 but does not 
exceed Rs. 700; 
where it exceeds Rs. 700 but does not 
exceed Rs. 800; 
where it exceeds Rs. 800 but does not 
exceed Rs. 900; 
where it exceeds Rs. 900 but does not 
exceed Rs. 1,000; 
and for every Rs. 500 or part thereof in 
excess of Rs. 1,000; 
EXEMPTION 
Assignment of copyright under the Copy Right Act, 
1957 (Act XIV of 1957). 
CO-PARTNERSHIP DEED— See 
Partnership (No. 46)." 

Twenty eight rupees. 

Twenty four rupees. 

Thirty two rupees. 

Thirty six rupees. 

Twenty rupees. 

Twenty rupees. 

Sixteen rupees. 

Forty rupees. 

[Vide Tripura Act No. 14 of 1979, s. 3]  

176 

 
 
 
 
 
 
 
 
 
 
 
 
Manipur 

Amendment of Schedule I- in Schedule 1 of the Indian Stamp Act, 1899 (No. 2 of 1899), for the 

instruments described in Article 23, the following shall be substituted, namely:-- 

“23. CONCEYANCE [as defined by section 2(10)], 
not being a Transfer charged or exempted under No. 
62- 

Three rupees for every Rs. 100 or part thereof of 
the consideration for such conveyance or, as the 
case may be, the market value of the property 
which is the subject matter or such conveyance 
whichever is greater.”. 

[Vide Manipur Act 6 of 2011, s. 2] 

For the Schedule I appended to the Principal Act, the following Schedule shall be substituted, namely:-- 

SCHEDULE I 

STAMP DUTY ON CERTAN INSTRUMENTS 

(See section 3 and first Proviso) 

Description of instrument 

Proper stamp-duty. 

1 

2 

The same duty as a bond (No. 15) for such amount 

Eighteen rupees. 

Thirty six rupees. 

Three rupees sixty paise. 

1. *** 

2. ADMINISTRATION BOND including a bond 
given under section 6 of the Government Savings 
Banks Act, 1873 (Act v of 1873) or section 291 or 
section 375 or section 316  of the Indian Seccession 
Act, 1925 (Act XXXIX of 1925) 

(a) Where the amount  does not exceed Rs. 1, 000- 

(b) in any other case. 

3. ADOPTION DEED, that is to say any 
instrument (other than a will), recording an 
adoption, or conferring or purporting to confer an 
authority to adopt. 

4. AFFIDAVIT, including an affirmation or 
declaration in the case of persons by law allowed to 
affirm or declare instead of swearing. 

EXEMPTION 

5. Affidavit or declaration in writing when made. 

(a) As a condition or enlistment under the Indian 
Army Act, 1950 (Act XLVI of 1950) 

(b) for the immediate purpose of being filed or used 
in any court or before the officer of any court; or 

(c) for the sole purpose of enabling any person to 
receive any pension or charitable allowance. 

5. *** 

177 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6. AGREEMENT RELATING TO DEPOSIT OR 
TITLE DEEDS PAWN OR PLEDGE, that is to 
say, any instrument evidencing an agreement 
relating to – 

(1) the deposit of title deeds or instruments 
constituting or being evidence of the title to any 
property whatever (other than a marketable 
security), or 

(2) the pawn or pledge movable property, where 
such deposit pawn or pledge has been made by way 
of security for the repayment of money, advanced 
or to be advanced by way of loan or an existing or 
future debt— 

(a) if such loan or debt is repayable on demand or 
more than three months from the date of the date of 
the instrument evidencing the agreement— 

if the amount of loan does not exceed Rs. 5000/- 

if it exceeds Rs. 5000/- and does not exceed Rs. 
1,000/- 

(b) if such loan or debt is repayable not more than 
three months from the date of such instrument. 

EXEMPTION 

Inspection of pawn or pleadge of goods if 
unattested. 

7. APPOINTMENT IN EXECUTION A POWER, 
whether or trustee or of property movable or 
immovable, where made by way writing not being 
a will— 

(a) where the value of the property does not exceed 
Rs. 1, 000/- 

(b) in any other case. 

8. APPRAISEMENT OR VALUATION mode 
otherwise than under an order of the court in the 
course of a suit— 

(a) where the amount does not exceed Rs. 1, 000. 

(b) in any other case. 

EXEMPTIONS 

(a) Appraisement or valuation made for the 
information of one party, only and not being in any 
manner obligatory between parties either by 
agreement or operation of law. 

(b) Appraisement of crops for the purpose of 
ascertaining or operation of law. 

9. APPRENTICESHIP-DEED, including every 
writing relating to the service or tuition of any 
apprentice, clerk or servant placed with any master 
to taken any profession, trade or employment. 

Three rupees. 

Six rupees. 

Six rupees. 

Half the duty payable under sub-clause (a). 

Thirty rupees. 

Fifty-four rupees. 

The same duty as a bond (No. 15) for such amount. 

Eighteen rupees. 

178 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXEPTION 

Instrument of apprenticeship executed by a 
Magistrate under the Apprentices Act, 1961 (Act 
LII of 1961) or by which a person is apprenticed 
by, or at the charge of any public charity. 

10.         *     *       * 

11. ASSIGNMENT—See Conveyance (No. 23) 
Transfer (No. 62) and Transfer of Lease  (No. 63), 
as the case may be. 

ATTORNEY—See Power of Attorney (No. 48). 

AUTHORITY TO ADOPT—See Adoption Deed 
(No. 3). 

12. AWARD, that is to say, any decision in writing 
by an arbitrator or  umpire not being an award 
directing a partition, on a reference made otherwise 
than by an order of the court in the course of a suit. 

The same duty as a bound (No. 15) for the amount 
or value of the property to which the award relates 
a set forth in such award subject to a maximum of 
ninety rupees. 

One rupees and fifty paise. 

Three rupees. 

Three rupees. 

Three rupees. 

Six rupees. 

Six rupees. 

Four rupees fifty paise. 

Nine rupees. 

Nine rupees. 

Six rupees. 

Twelve rupees. 

Twelve rupees. 

Twelve rupees. 

Twentyfour rupees. 

Twentyfour rupees. 

13. BILL OF EXCHANGE (as defined by S. 2(2) 
not being a bond, Bank Note or currency notes:-- 

3(b) where payable otherwise than on demand:-- 

(i) where payable not more than three months after 
date or sight— 

if the amount of the bill or note does not exceed Rs. 
500/--  

if it exceeds Rs. 500/- but does not exceed Rs. but 
does not exceed Rs. 1, 000/- 

and for every additional Rs. 1, 000/-or part thereof 
in excess of Rs. 1, 000/- 

(ii) where the payable more than three months but 
not more than six months after date or sight— 

If the amount of bill or note does not exceeds Rs. 
500/- 

If it exceeds Rs. 500/- but does  exceed Rs. 1, 000/- 

And for every additional Rs. 1,000/- or part thereof 
in excess of Rs. 1, 000/- 

(iii) Where payable more than six months but not 
more than nine months after date sight— 

IF the amount of the bill or note does not exceed  
Rs. 500/- 

If it exceeds Rs. 500/- but does not exceed Rs. 1, 
000/ 

And for every additional Rs. 1, 000/- or part thereof 
in excess of Rs. 1, 000/- 

(iv) Where payable more than nine months but not 
more than one year after date sight— 

If the amount of the bill or note does not exceed Rs. 

179 

 
 
 
 
 
 
 
 
 
500/- 

If it exceeds Rs. 500/- but does not exceed Rs. 1, 
000/- 

And for every additional Rs. 1,000/-Or part thereof 
in excess of Rs. 1,000/- 

(c) Where payable at more than one year after date 
or sight— 

If the amount of the bill or note does not exceed Rs. 
500/- 

If it exceeds Rs. 500/- but does not exceed Rs. 1, 
000/- 

And for every additional Rs. 1,000/- or part thereof 
in excess of Rs. 1,000/- 

14. BILL OF LADING (including a through bill of 
landing) 

(a) Bill of lading when the goods therein describing 
are received at a place within the limits of any port 
as defined under the Indian Ports Act, 1908 (15 of 
1908) and are to be delivered at another place 
within the limits of the same port. 

(b) Bill of lading when executed out of India and 
relating to property to be delivered in India. 

15. BOND (as defined by section 2(5) not being a 
DEBENTURE (No. 27) and not being otherwise 
provided for by this Act, or by the Court fees act, 
1870 (VII of 1870). 

N.B. –If a bill a lading is drawn in part. The proper 
stamp therefor must be borne by each one of the 
set. 

Where the amount or value secure  does not exceed 
Rs. 1,00. 

Thirty rupees. 

Sixty rupees. 

Where it exceeds Rs. 10/- and does not exceed Rs. 
50/- 

Where it exceeds Rs. 50/- and does not exceed Rs. 
100/- 

Where it exceeds Rs. 100/- and does not exceed Rs. 
200/- 

Where it exceeds Rs. 200/- and does not exceed Rs. 
300/- 

Where it exceeds Rs. 300/- and does not exceed Rs. 
400/- 

Where it exceeds Rs. 400/- and does not exceed Rs. 
500/- 

Where it exceeds Rs. 500/- and does not exceed Rs. 
600/- 

Where it exceeds Rs. 600/- and does not exceed Rs. 
700/- 

Where it exceeds Rs. 700/- and does not exceed Rs. 
800/- 

One rupee twenty paise. 

Three rupees. 

Four rupees fifty paise. 

Six rupees. 

Eight rupees ten paise. 

Ten rupees eighty paise. 

Twelve rupees sixty paise. 

Forteen rupees sixty paise. 

Sixteen rupees twenty paise. 

Eighteen rupees. 

Nine rupees. 

180 

 
 
 
 
 
 
 
 
Where it exceeds Rs. 800/- and does not exceed Rs. 
900/- 

Where it exceeds Rs. 800/- and does not exceed Rs. 
1,000/- 

and for every Rs. 500/- does not and/ or part 
thereof in excess of Rs. 1, 000/- 

Bottonmry Bond (No. 16) Custom Bond (No. 26) 
Indemnity Bond (No. 56) Security Bond (No. 57). 

EXEMPTIONS 

Bond, when executed— 

(a) heasment nominated under rules framed in 
accordance with the Bengal Irrigation Act, 1876, 
section 99, for the due performance of their duties 
under that Act ; 

(b) any person for the purpose of guatanteeing that 
the local income derived from private  
subscriptions to a charitable dispensary or hospital 
or any other object or public utility shall to be less 
than a specified sum per mensem. 

16.                      *** 

17. CANCELLATION—Instrument of (including 
any instrument by which any instrument previously 
executed is cancelled), if attested and not otherwise 
provided of. 

18. CERTIFICATION OF SALE (in respect of 
each property put as a separate lot and sold), 
granted to the purchaser of any property sold by 
public auction by a Civil or Revenue Court, or 
Collector or other Revenue Officer— 

(a) where the purchase-money does not exceed Rs. 
10/- 

(b) where the purchase-money exceeds Rs. 10/- but 
does not exceed Rs. 25/- 

(c) in any other case./ 

*** 

Eighteen rupees. 

Sixty paise. 

Ninety paise. 

The same duty as a conveyance (No. 23) for a 
consideration equal to the amount of the purchase 
money only. 

19. *** 

20. *** 

21. *** 

*** 

*** 

*** 

22. COMPOSITION DEEDS—that is to say, any 
instrument executed by a debenture, whereby the 
conveys his property for the benefit of his creditors, 
or whereby payment of a composition or dividend 
on their debts is secured to the creditors, or 
whereby provision is made for the continuance of 
the debtors business, under the supervision of 
inspectors or under letters of licence for the benefit 
of his creditors. 

181 

 
 
 
 
 
 
  
23. CONVEYANCE (as defined by section 2(10) 
not being a Transfer charged or exempted under 
No. 62 

Where the amount or value of the consideration for 
such conveyance as set forth therein does not 
exceed Rs. 50/- 

Where it exceeds Rs. 50/- but does not exceed Rs. 
100/- 

Where it exceeds Rs. 100/- but does not exceed Rs. 
200/- 

Where it exceeds Rs. 200/- but does not exceed Rs. 
300/- 

Where it exceeds Rs. 400/- but does not exceed Rs. 
500/- 

Where it exceeds Rs. 500/- but does not exceed Rs. 
600/- 

One rupee and thirty eight paise. 

Two rupees seventy paise. 

Five rupees forty paise. 

Eight rupees and ten paise. 

Ten rupees and eighty paise. 

Thirteen rupees and fifty paise. 

Sixteen rupees and twenty paise. 

Eighteen rupees and ninety paise. 

Where it exceeds Rs. 600/- but does not exceed Rs. 
700/- 

Twenty one rupees and sixty paise. 

Twentyfour rupees and thirty paise. 

Twentyseven rupees. 

Thirteen rupees and fifty paise. 

One rupees eighty paise. 

Three rupees and sixty paise. 

Where it exceeds Rs. 700/- but does not exceed Rs. 
800/- 

Where it exceeds Rs. 800/- but does not exceed Rs. 
900/- 

And for every Rs. 500 or part thereof in excess of 
Rs. 1, 000. 

EXEMPTION 

Assignment of copy right under the copy Right 
Act, 1957 (Act XVI of 1957) 

CO-PARTNERSHIP DEED—See partnership No. 
46 

24. COPY OF EXTRACT, certified to be a true 
copy or extract y or order of any public Officer and 
not chargeable under the law for the time being in 
force relating to court fees: 

(i) if the original was not chargeable with duty, or 
if the duty with which it was chargeable does not 
exceed one rupees. 

(ii) in any other case not falling within the 
provisions of section 6A. 

EXEMPTIONS 

(a) Copy of any paper which a public officer is 
expressly required by law to make or furnish for 
record in any public officer or for any public 
purpose. 

(b) Copy of, or extract from any register relating to 
births, baptism, namings, dedicatings, marriages, 
divorces, deaths, or burials. 

182 

 
 
 
 
 
 
 
 
 
 
 
 
 
25. COUNTERPART OR DUPLICATE OF ANY 
INSTRUMENT CHARGEABLE WITH duty and 
in respect of which the proper duty has been paid— 

(a) if the duty with which the original instruments 
is chargeable does not exceed two rupees. 

(b) in any other case not falling within the 
provisions of section 6A. 

The same duty as is payable on the original. 

Three rupees an sixty paise. 

EXEMPTIONS 

Counterpart of any lease granted to a cultivator, 
when such lease is exempted from duty. 

26. CUSTOME BOND-- 

(a) where the amount does not exceed Rs. 1, 000/- 

The same duty as a Bond (No. 15) for such amount 

(b) in any other case. 

Twenty-four rupees. 

27. DEBENTURE whether a mortage debenture or 
note, being a make table security transferable— 

(a) by the endorsement or by a separate instrument 
of transfer. 

Where the amount or by a separate not exceed Rs. 
10 

Where tit exceeds Rs. 10 and does not exceed Rs. 
50. 

Ditto 50 ditto 100 

Ditto 100 ditto 200 

Ditto 200 ditto 300 

Ditto 300 ditto 400 

Ditto 400 ditto 500 

Ditto 500 ditto 600 

Ditto 600 ditto 700 

Ditto 700 ditto 800 

Ditto 800 ditto 900 

Ditto 900 ditto 1,000 

Twenty five paise. 

Fifty paise. 

Ninety paise. 

Ninety paise. 

One rupee eighty paise. 

Two rupees seventy paise. 

Three rupees sixty paise. 

Four rupees fifty paise. 

Six rupees thirty paise. 

Seven rupees twenty pasie. 

Eight rupees ten paise. 

And for every 500 or part thereof in excess of Rs. 
1, 000. 

Nine rupees. 

Four rupees fifty paise. 

(b) by delivery 

Where the amount or value of the consideration for 
such debenture as set forth therein does not exceed 
Rs. 50. 

Ninety paise. 

Where it exceeds Rs. 50 but does not exceed Rs. 
100 

Ditto100 ditto 200. 

Ditto 200 ditto 300 

One rupees eighty paise. 

Three rupees sixty paise. 

Five rupees forty paise. 

Seven rupees twenty paise. 

183 

 
 
 
 
 
 
 
 
 
Ditto 300 ditto 400 

Ditto 400 ditto 500 

Ditto 500 ditto 600 

Ditto 600 ditto 700 

Ditto 700 ditto 800 

Ditto 800 ditto 900 

Ditto 900 ditto1000 

Nine rupees. 

Ten rupees eighty paise. 

Twelve rupees sixty paise. 

Fourteen rupees  forty paise 

Sixteen rupees twenty paise. 

Eighteen rupees. 

Nine rupees. 

And for every Rs. 500 or part thereof in excess of 
Rs. 1000/- 

Explanation—The term ‘Debenture’ includes any 
interest coupons attached thereto but the amount of 
such coupons shall not be included in estimating 
the duty. 

EXEMPTIONS 

A debenture issued by an incorporated company or 
other body corporate in terms of a registered 
mortgaged-deed, terms of a registered mortgaged-
deed, duly stamped in respect of the full amount of 
debenture to be issued thereunder whereby the 
company or body borrowing makes over, in whole 
or in part, their property to trustees for the benefit 
of the debenture holders; 

Provided that the debenture so issued are expressed 
to be issued in terms of the said mortgage-deed. 
DECLARATION OR ANY TRUST— 
See Trust (No. 64). 

DUBLICATE—See Counterpart (No. 25). 

28. DELIVERY ORDER IN RESPECT OF 
GOODS,  that is say, any instrument entitling any 
person therein named, or his assigns or the holder 
thereof, to the delivery of any goods, lying in any 
docks or ports or in any warehouse in which goods 
are stored or deposited on rent of hire, or upon 
wharf, such instrument being signed by or on 
behalf of the owner of such goods upon the state or 
transfer of such goods upon the sal or transfer the 
property therein, when such goods exceed in value 
twenty rupees. 

DEPOSIT OF TITLE-DEEDS— See agreement 
relating to Deposit of Title-deeds, pown or pledge 
(No. 6) 

29. DIVORCE-Instrument of, that is to say, any 
instrument by which any person effects the 
dissolution of his marriage. 

DOWER—Instrument of, See Settlement (No. 58) 

DUBLICATE-See counterpart (No. 25). 

Twenty five paise. 

184 

 
 
 
 
 
30. *** 

*** 

31. EXCHANCE OF PROPERTY—Instrument of.  The same duty [as a conveyance (No. 23) for 

consideration equal of the value of the property of . 
greater value as set forth in such instrument. 

EXTRACT—See copy (No. 24). 

32. FURTHER CHARGE-Instrument of, that is to 
say, any  instrument imposing a further charge on 
mortgage property. 

(a) when the original mortgage is one of the 
description referred to in clause (a) of Article No. 
40 (that is with possession). 

The same duty [as a conveyance (No. 23) for 
consideration equal of the value of the property of . 
greater value as set forth in such instrument. 

(b) when such mortgage is one of the description 
referred to in clause (b) of Article No. 40 (that is 
without possession). 

(i) if at the time of execution of the instrument of 
further charge possession of the property is given 
or agreed to be given under such instrument; 

(ii) if possession if not so given. 

33. GIFT—Instrument of not being a settlement 
(No. 58) or will or Transfer (No. 62) 

HIRIING AGREEMENT OF AGREEMENT for 
service, see Agreement (No. 5) INDEMNITY 
BOND. 

INSPECTORSHIP DEED—See composition Deed 
(No. 32). 

35. LEASE, Including as under lease or sub-lease 
and duty agreement to let sub-let(a) whereby such 
lease the rent is fixed and no premium is paid or 
delivered. 

The same duty as a conveyance (No. 23) for a 
consideration equal to the total amount of the 
charge including the original mortgaged and further 
charge already made the duty.  

The same duty as a Bond (No. 15) for the amount 
of the further charge secured by such instrument. 

The same duty as a conveyance (No. 23) for a 
consideration equal to the value of the property as 
set forth in such instrument. 

The same duty as a security Bond (No. 57) for the 
same amount. 

(i) where the lease purports to be for a term of less 
than one year. 

The same duty as a Bond (No. 15) for the whole 
amount payable or deliverable under such lease. 

(ii) where the lease purports to be for a term of not 
less than one year but not more than five years. 

The same duty as a Bond (No. 15) for the amount 
or value of the average annual rent reserved. 

(iii) where the lease purports to be for a term 
exceeding five years and not exceeding ten years. 

The same duty as a conveyance (No. 23) for a 
consideration equal to the amount or value of the 
average annual rent reserved. 

(iv) where the lease purports to be for a term 
exceeding ten years but not exceeding twenty 
years. 

The same duty as a conveyance  (No. 23) for a 
consideration equal twice the amount or value of 
the average annual rent reserved. 

(v) where the lease purports to be for a term 
exceeding twenty years but not exceeding thirty 
years. 

The same duty as a conveyance (No. 23) for a 
consideration equal  to three times the amount or 
value of the average annual rent reserved. 

(vi) where the lease purports to be for a term 

The same duty as a conveyance (No. 23) for a 

185 

 
 
 
 
 
 
exceeding thirty years but not exceeding one 
hundred years. 

consideration equal  to  four times the amount or 
value of the average annual rent reserved. 

(vii) where the lease purports to be for a term 
exceeding one hundred years or in perpetuity; 

(viii) where the lease does not purports to be for 
any definite term; 

The same duty as a conveyance (No. 23) for a 
consideration equal in the case of lease granted 
solely for agricultural purpose to one tenth and in 
any other case to one 6th of the whole amount of 
rents which would be paid or delivered in respect 
of the Ist fifty years of the lease. 

The same duty as a conveyance (No. 23) for a 
consideration equal to three times the amount or 
value of the average annual rent which would be 
paid or delivered for the first tenth years if the lease 
continued so long. 

(b) where the lease is granted for a fine or premium 
or for money advance and where no rent is 
reserved. 

The same duty as a conveyance (No. 23) for a 
consideration equal to the amount or value of such 
fine or premium or advance as set forth in the lease. 

(c) where the lease is granted for a fine or 
premium, or for money advanced in addition to rent 
reserved. 

The same duty as a conveyance (No. 23) for a 
consideration equal to the amount or value of such 
fine or premium or advance as set forth in the lease, 
in addition to the duty which would have been 
payable on such lease; if no fine or premium or 
advance had been paid or delivered. 

Provided that, in any case when an agreement to 
lease is stamped with the ad-velorem stamp 
required for a lease and lease in pursuance of such 
agreement is subsequently executed the duty on 
such lease shall not exceed one rupee forty paise. 

EXEMPTIONS 

Lease, executed in the case of a cultivator and for 
the purposes of cultivation (including a lease of 
trees for the production of food or drink) without 
the payment or delivery of any fine or premium 
when a definite term is expressed and such terms 
does not exceed one year or when the average 
annual rent reserved does not exceed one hundred 
rupees. 

In this exemption a lease for the purposes of 
cultivation shall include a lease of land for 
cultivation together with a homestead or tank. 

Explanation.—When a lease undertakes to pay any 
recurring charge such as Government revenue, the 
landlord’s share of lease, or the owner’s share of 
municipal rates or taxes which is by law 
recoverable from the lessor, the amount so agreed 
to be paid by lease shall be deemed to be part of the 
rent. 

36. *** 

37. LETTER OF CREDIT, that is to say any 
instrument by which one person authorizes another 
to give credit to person in whose favour it is drawn. 

Twenty paise. 

186 

 
 
 
 
 
 
Twenty four rupees. 

LETTER OF GUARANTEE (See agreement No. 
5) 

38. LETTER OF LICENCE, that is to say, any 
agreement between a debtor and his creditors that 
the letter shall for a specified time, suspend their 
claims and allow the debtor to carry on business at 
his own discretion. 

39. *            * 

40. MORTGAGE-DEED, not being an agreement 
relating to Deposit to Title-deeds, pawn or Pledge 
(No. 6) Bottormry Bond (No. 16) mortgage, 
Mortgage of a crop (No. 4) Rasdentia Bond (No. 
56) or Security Bond (No. 57). 

(a) when possession of the property or any part of 
the property comprised in such deed is given by the 
mortgaged or agreed to be given. 

The same duty on a convenyance (No. 23) for a 
consideration equal to the amount secured by such 
deed. 

(b) when possession is not given or agreed as 
aforesaid: 

The same duty as a Bond (No. 15) the amount 
secured by such deed. 

One rupee eighty paise. 

Explanation.—A mortgager who gives to the 
mortgage a power of attonery to collect rents or a 
lease of the property mortgaged or part thereof is 
deemed to give possession within the meaning of 
this article. 

(c) when a collateral or auxiliary or additional or 
substituted security, or by way of further assurance 
for the above mentioned purpose where the 
principal or primary security is duly stamped for 
every sum secured not exceeding Rs. 1, 000/- 

And for every Rs. 1, 000 or part thereof secured in 
excess of Rs. 1, 000/- 

EXEMPTIONS 

(1) Instruments excuted by persons taking advance 
under the land improvement Loans Act, 1883 (Act 
XIX of 1883) or the Agriculrurists Loans Act, 1884 
(Act XII) of 1884 or by their sureties as security for 
the repayment of such advances. 

(2) Letter of hypothecation accompanying a bill of 
exchange. 

41. MORTGAGE OF CROP including any 
instrument evidencing an agreement to secure the 
repayment of a loan made upon any mortgage of a 
crop, whether the crop is or is not in existence at 
the time of the mortgage. 

(a) when the loan is repayable not more than three 
months from the date of the instrument for every 
sum secured not exceeding Rs. 200/- 

Thirty paise. 

Thirty paise. 

For every Rs. 200/- or part thereof secured in 
excess of ; 

187 

 
 
 
 
 
 
 
 
 
  
Fortyeight paise. 

Three rupees and sixty paise. 

(b) when the loan is repayable more than three 
months, but not more than eighteen months from 
the date instrument. 

42. NOTARIAL ACT, that is to say, any 
Instrument endorsement, note attestation, 
certificate, or entry not being a PROTEST (no. 50) 
made or signed by a Notary Public in the execution 
of the duties of his office or by any other person 
lawfully acting as a Notary Public. 

See also protest of bill or Note (No. 50). 

43. ***                  *** 

44. ***                  *** 

*** 

*** 

45.  PARTITION—Instrument of (as defined by 
section 2(15). 

The same duty as a Bond (No. 15) for the amount 
of the value of the separated share for shares of the 
property. 

N.B. The largest share remaining after the property 
is partitioned for if there are two or more shares of 
equal value and not smaller than any of the other 
shares, then one of such equal shares) shall be 
deemed to be that from which the other shares are 
separated. 

Provided always that--- 

(a) When an instrument of partition containing an 
agreement to divide property in severally is 
executed and a partition is effected in pursuance of 
such agreement the duty chargeable upon the 
instrument effecting such partition shall be reduced 
by the amount of duty pain in respect of the first 
instrument but shall not be less than two rupees. 

(b) Where land is held on revenue settlement for a 
period not exceeding thirty years and paying the 
full assessment, the value for the purpose of duty 
shall be calculated at not more than five times the 
annual revenue. 

(c) Where a final order for effecting a partition 
passed by any Revenue authority or any Civil 
Court, or an award by an arbitrator directing a 
partition is stamped with the stamped required for 
an instrument of partition in pursuance of such 
order or award is subsequently executed, the duly 
such instrument shall not exceed two rupees. 

46. PARTNERSHIP 

A. (a) where the capital or the partnership does not 
exceed Rs. 1, 000/- 

The same duty as a Bond (No. 15) 

(b) in any other case. 

B. DISSOLUTION of PAWN OR PLEADE—See 
Agreement relating to Deposit of title-deeds, Pawn 
or Pledge (No. 6) 

Fortyeight rupees. 

Twentyfour fees. 

188 

 
 
 
 
 
 
If drawn in duplicate for each part. 

12 paise. Six Paise. 

Eighteen paise. Twelve paise. 

Thirty paise. Eighteen paise. 

47. POLICY OF INSURANE— 
A-SEA INSURANCE (See Section 7) 
if down singly. 

(i) for or upon any vovage 

(ii) where the premium or consideration does not 
exceed the rate of one eight per centum of the 
amount insured by policy. 

(iii) in any other case, in respect of every full sum 
of one thousand five hundred rupees and also any  
fractional part of one thousand five hundred rupees 
insured by the policy. 

(2) for time— 

(iii) in respect of every full sum of one thousand 
rupees and also any fractional part of one thousand 
rupees insured by the policy. 

Where the insurance shall be made for time not 
exceeding six months. 

Where the insurance shall be made for any time not 
exceeding six months, and not exceeding twelve 
months. 

B. (FIRE INSURANE AND OTHER CLASSES 
OF INSURANCE, NOT ELSEWHERE 
INCLUDING IN THE ARTICLE, COVERING 
GOODS, MERCHANDISE, PERSONAL 
EFFECTS, CROPS, AND OTHER PROPERTY 
AGAINST LOSS OR DAMAGE. 

(1) in respect of an original policy. 

(i) when the sum insured does not exceed Rs. 
5,000/- 

Sixty Paise. 

(ii) in any other case. 

One rupee twenty paise. 

(2) In respect of each receipt for any payment of a 
premium on any renewal of an original policy. 

One half of the duty payable in respect of the 
original policy in additional to the amount if any, 
chargeable, under No. 53. 

ACCIDENT AND SICKNESS INSURANCE— 

(a) against railway accident, valid for a single 
journey only. 

Twelve paise. 

EXEMPTION 

When issued to a passenger, travelling by the 
intermediate under the third class in any railway; 

(b) in any other case for the maximum amount 
which may become payable in the case of any 
single accident or sickness where such amount does 
not exceed Rs. 1,000/- and also where such amount 
exceeds Rs. 1, 000/- for every Rs. 1, 000 or part 
thereof. 

Eighteen paise. Provided that, in case of policy of 
insurance against death by accident when the 
annual premium payable does not exceed Rs. 2.50 
per Rs. 1000/- the duty on such instrument shall be 
twelve paise for every Rs. 1000/- or part thereof of 
the maximum amount which may become payable 
under it. 

189 

 
 
 
 
 
 
 
 
 
 
 
3. (CC-INSURANCE BY WAY OF INDEMNITY 
against ability to pay damages on account of 
accident’s to workmen employed by or under the 
insurer or against liability to pay compensation 
under, the workmen’s Compensation Act, 1923 (8 
of 1923) for every Rs. 100/- or part thereof payable 
as premium). 

1. (D-LIFE INSURANCE OR GROUP 
INSURANE OR OTHER INSURANE NOT 
SPECIFICALLY PROVIDED FOR except such a 
REINSTRANCE as is described in Division of this 
article— 
(i) for every sum insured not exceeding Rs. 250/- 
(ii) for every sum insured exceeding Rs. 250/- but 
not exceeding Rs. 500/- 
(iii) for every sum insured exceeding Rs. 500/ but 
not exceeding 1, 000/ part there of in exceed of Rs. 
1, 000/- 

EXEMPTION 

Policies  of  life  insurance  granted  by  the  Director 
General  of  Post  Offices  in  accordance  with  rules 
for  postal  life  insurance  issued  under  authority  of 
the Central Government. 

Eighteen paise. Twelve paise. 
Thirty paise. Eighteen paise. 

Forty-eight paise. Twenty four paise.  

N.B. if a policy of group insurance is renewed or 
otherwise modified where by the sum insured on 
which stamp. Duty has been paid, the proper stamp 
must be borne on the excess so incurred. 

INSURANCE 
E-RE-INSURANCE  BY  AN 
COMPANY,  which    has  granted  a  policy  of  the 
nature specified in Division A or Division B of this 
Article with another company by way of indemnity 
or  guarantee  against  the  payment  on  the  original 
insurance  of  a  certain  part  of  the  sum  insured 
thereby. 

One  quarter  of  the  duty  payable  in  respect  of  the 
original insurance but not less than twelve paise or 
more  than  one  rupee  twenty-five  paise.  Provided 
that,  if  the  total  amount  of  duty  payable  is  not  a 
multiple  of  five  paise,  the  total  amount  shall  be 
rounded  up  to  the  next  higher  multiple  of  five 
paise. 

GENERAL EXEMPTION 

Letter of cover or engagement to issue a policy of 
insurance. 

Provided that, unless such letter or engagement 
bears the stamp prescribed by this Act for such 
policy, nothing shall be claimable thereunder, nor 
shall it be available for any purpose, except to 
compel the delivery of the policy therein 
mentioned. 

48. POWER OR ATTORNEY 

(as defined by section) 2(21) not being a proxy— 

(a) when executed for the sole purpose of procuring 
the registration of one or more documents in 
relating to a single transactions or for admitting 
executing of one or more such documents. 

****                              **** 

One rupee eight paise. 

190 

 
 
 
 
 
 
 
 
 
 
(c) when authorizing one person or more to act in 
single transactions other than the case mentioned in 
clause (a) 

(d) when authorizing not more than five persons to 
act jointly and severally in more than one 
transaction or generally; 

(e) when authorizing more than five persons but 
more than ten persons to act jointly and ten persons 
to act jointly and severally in more than one 
transaction or generally; 

Three rupees sixty paise.  

Twenty four rupees. 

(f) when given for consideration and authorizing 
the attorney to sell and immovable property; 

The same duty as a conveyance (No. 23) for the 
amount of the consideration. 

(g) in any other case. 

(Three sixty paise) three rupees sixty paise for each 
person authorised. 

Explanation.—for the purpose of this Articles more 
persons than one whom belonging to the firm shall 
be deemed to be one person 

N.B. The term “Registration” included every 
operation incidental to registration under the Indian 
Registration Act, 1908 (Act XVI) of 1908. 

49. PROMISSORY NOTE (as defined by section 
2(2). 

(a) when payable on demand— 

(i) when the amount or value does not exceed Rs. 
250/--; 

(ii) when the amount or value exceed Rs. 250/- but 
does not exceed  Rs. 1, 000/- 

Twelve paise. 

Eighteen paise. 

Thirty paise. 

(iii) in any other case. 

(b) when payable otherwise than on demand. 

The same duty as a Bill of exchange (No. 13) for 
the same amount payable otherwise than on 
demand. 

50. *** **** 

51. *** *** 

52. *** *** 

53. *** *** 

**** 

**** 

*** 

*** 

54. RECONVEYANCE OF MORTGAGED 
PROPERTY (a) if the consideration for which the 
property was mortgaged does not exceed Rs. 1000/. 

The same duty as a conveyance (No. 23) for the 
amount of such consideration as set forth in the 
reconveyance. 

(b) in any other case. 

Thirty six rupees. 

55. RELEASE, that, is to say, any instrument not 
being such a release as is provided for bye section 
23—A, whereby a person renounces a claim upon 
another person or against any specified property. 

(a) if the amount or value of the claim does not 
exceed Rs. 1000/- 

The same duty as a Bond (No. 15) for such amount 
or value as set forth in release. 

(b) in any other case. 

56. *** *** 

Eighteen rupees. 

*** 

191 

 
 
 
 
 
 
57. SECURITY BOND OR MORTGAGE DEED, 
executed by way of security for the due execution 
of an office or to account for money or other 
property received by virtue thereof, or executed by 
a surety to secure the due performance of a 
contract— 

(a) when the amount secured does not exceed Rs. 
1000/- 

The same duty as a Bond (No. 15) for the amount 
secured  

(b) in any other case. 

EXEMPTIONS 

Eighteen rupees. 

Bond or other instruments, when executed— 

(a) by headmen nominated under rules framed in 
accordance with the Bengal Irrigation Act, 1876 
(Bengal Act III of 1876) section 99, for the due 
performance of their duties under that Act; 

(b) by any person for the purpose of guaranteeing 
that the local income derived from private 
subscriptions to a charitable dispensary or any 
other hospital, or any other object of public utility, 
shall not be less than a specified sum per mensup. 

(c)  executed  by  officers  of  Government  or  their 
sureties to secure the due execution of an office, or 
the  due  accounting  for  money  or  other  property 
received by virtue thereof. 

58. SETTLEMENT— 

A. Instrument of (including a deed of dower). 

EXEMPTIONS 

(a) Deed of dower executed on the occasion of a 
marriage between Muhammadans. 

(b) Hudass, that is so say, any settlement of 
immovable property executed by a Budhist in 
Burma for a religious purpose in which no value a 
duty of Rs. 10/- has been paid. 

B. Revocation of— 

See also Trust (No. 64) 

The same duty as a conveyance (No. 23) for a sum 
equal to the amount or value of the property settled 
as  set  forth  in  such  settlement  :  Provides  that, 
where  as  agreement  stamp  required  for  an 
instrument  of  settlement,  and 
instrument  of 
settlement  in  pursuance  of  such  agreement  is 
subsequently executed, the duty on such instrument 
shall not exceed one rupee eighty paise. 

The same duty as a conveyance (No. 23) for a sum 
equal to the amount or value of the property 
concerned, as set forth in the instrument of 
Revocation, but not exceeding thirty rupees. 

192 

 
 
 
 
 
 
 
 
 
 
 
 
 
59. *** 

60. ** 

*** 

** 

61. SURRENDER OF LEASE— 

(a) when the duty with which the lease is 
chargeable, does not exceed seven rupees and fifty 
paise. 

(b) in any other case. 

EXEMPTIONS 

The duty with which such lease is chargeable. 

Eighteen rupees. 

Surrender of lease, when such lease is exempted 
from duty. 

62. *** 

** 

63. TRANSFER OF LEASE BY WAY OF 
assignment, and not by way of under lease. 

The same duty as conveyance (NO. 23) for a 
consideration equal to the amount of the 
consideration for the transfer. 

EXEMPTIONS 

Transfer of any lese exempt from duty. 

64. TRUST— 

A-DECLARATION OF—of or concerning, any 
property when made by any writing not being a 
Will. 

The same duty as a Bond (No. 15) for a sum equal 
to the amount or value of the property concerned, 
as set forth in the instrument, but not exceeding six 
rupees. 

B—REVOCATION—of, or concerning any 
property when made by any instrument other than a 
WILL. 

The same duty as Bond (No. 15) for sum equal to 
the amount or value of the property concerned, as 
set forth in the instrument, but not exceeding 
twenty four rupees. 

See also Settlement (No. 58) 

VALUATION—See appraisement (No. 18) 

65.  WARRAN  FOR  GOODS,  that  is  to  say,  any 
instrument  evidencing  the  title  of  any  person 
therein named, or his assigns, or the holder thereof , 
to  the  property  in  any  goods  lying  in  or  upon  any 
dock,  warehouse  or  wharf,  such  instrument  being 
signed or certified by or on behalf of the person in 
whose custody such goods may be. 

One rupee and twenty paise. 

[Vide Manipur Act 4 of 1989, s. 3] 
Meghalaya 
Amendment of Schedule I of Act 2 of 1899.—In Schedule I to the Indian Stamp Act, 1890, for items, 
Numbers 1-10, 12, 15-20, 22-26, 28, 29, 31-36, 38-46, 48, 50, 51, 54-31 and 63-65 the following shall be 
substituted, namely:-- 

         Description of instrument 
“1.  ACKNOWLEDGEMENT  of  a  debt 
exceeding  twenty  rupees  in  amount  or 

Proper stamp-duty 
Thirty paise. 

193 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
value,  written  or  signed  by  or  on  behalf 
of,  a  debtor  in  order  to  supply  evidence 
of  such  debt  in  any  book  (other  than  a 
banker’s  pass-book)  or  on  a  separate 
piece of paper when such book or paper 
the  creditor’s  possession; 
left 
is 
Provided 
that  such  acknowledgement 
does  not  contain  any  promise  to  pay  the 
debt  or any stipulation  to pay interest  or 
to deliver any goods or other property. 

in 

2. 
ADMINISTRATION-BOND 
including  a  bond,  given  under  section  6 
of  the  Government  Savings  Banks;  act, 
1873, or section 291 of section 376 of the 
Indian Succession Act, 1925- 

(a)  where  the  amount  does  not 

exceed Rs.1,000; 
(b) In any other case 

The same duty as a bond 
(No.15) for such amount Twenty 
rupees 

3.  ADOPTION  DEED,  that  is  to  say,  any 
instrument (other than a will) recording an 
adoption,  or  conferring  or  purporting  to 
counter an authority to adopt. 

Thirty-nine rupees sixty paise. 

4.  AFFIDAVIT,  including  an  affirmation 
or  declaration  in  the  case  of  persons  by 
law  allowed  affirm  or  declare  instead  of 
swearing. 

Four rupees. 

Exemptions 

   Affidavit or declaration in writing when 
made- 

(a)  as a condition of enlistment under 
the Indian Army Act, 1950; 

(b) for the immediate purpose of being 
filed or being used in any Court or 
before the officer of any Court; or 

(c)  for the role purpose of enabling any 
person to receive any pension or 
charitable allowance. 

5. AGREEMENT OR MEMORANDUM 
OF AN AGREEMENT- 

(a)  if relating to the sale of a bill or 

Sixty paise 

exchange; 

194 

Act V of  
1873. 

Act XXXIX 
of 1925. 

Act XLVI 
of 1950 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b) if relating to the sale of a 
Government security. 

Subject  to  a  maximum  of  fifty-
three  rupees  twenty  five  paise 
for  every  Rs.10,  000  or  part 
thereof  of 
the 
security. 

the  value  of 

script, 

stocks 

(c)  if relating to the purchase of sale of 
share, 
bonds, 
debentures,  debenture  stocks  or 
any  other  marketable  security  of  a 
like 
any 
in 
incorporated  company  or  other 
body corporate- 

nature 

or 

of 

i.  when such agreement or memorandum 
of  an  agreement  is  with  or  through  a 
member  or  between  members  of  a 
Stock  Exchange  recognised  under  the 
Securities, Contracts (Regulation) Act, 
1956. 

Twenty-five  paise 
for  every 
Rs.2,  500  or  part  thereof  of  the 
value  of  the  security  at  the  time 
of  its  purchase  or  sale,  as  the 
case may be. 

ii.  in other cases: 
(d)  if executed for service or for performance of work in any estate whether held by one person, or 
by  more  persons  than  one  as  co-owner,  and  whether  in  one  or  more  blocks,  and  situated  in 
Meghalaya where the advance given under such agreement does not exceed fifty rupees. 

(e)  If not, otherwise provided for                                 Three Rupees. 

Exemptions 

AGREEMENT  FOR MEMORANDUM OF AGREEMENT- 

(a)  for or relating to the sale of goods or merchandise exclusively, not being a note or 

memorandum chargeable under No. 43. 

(b)  Made in the form of tenders to the Government of India for or relating to any loan. 

AGREEMENT TO LEASE-lease 
(No.35). 

6. AGREEMENT RELATED TO 
DEPOSIT OF TITLE-DEEDS, 
PAWN OR PLEDGE, that is to say, 
any instrument evidencing an 
agreement relating to- 

1.  the deposit of title-deeds or 

instruments constituting or being 
evidence of the title to any properly 
whatever (other than a marketable 
security), or 

195 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                        Description of instrument 

Proper stamp-duty 

2.  the pawn or pledge of moveable 

property, where such deposit, pawn 
or pledge has been made by way of 
security for the repayment of money 
advanced or to be advanced by way 
of loan of an existing or future debt- 

(a)  if  such 

loan  or  debt 

is 
repayable on demand or more 
than  three  months  from  the 
date 
instrument 
the 
evidencing the agreement- 

of 

if  amount  of  loan  does  not 
exceed Rs.500; 

Three rupees thirty paise. 

if it exceeds Rs.500 and does 
not exceed Rs.1,000; 

Six rupees sixty paise. 

and for every Rs.1,000 or part 
thereof in excess of Rs.1,000; 

Six rupees sixty paise. 

(b) If  such 

loan  or  debt 

is 
repayable not more than three 
months from  the date of such 
instruments. 

Half the duty payable under sub-
clause (a). 

Exemptions 

       Instrument  of  pawn  or 
pledge of goods if unattested. 

OF 

7.  APPOINTMENT  UB 
EXECUTION 
A 
POWER-  whether  of  trustees 
or  of  property,  movable  or 
immovable,  where  made  by 
any writing not being a will- 

(a)  where  the  value  of  the  property 

Thirty-three rupees. 

does not exceed Rs.1,000; 

(b) in any other case. 

Fifty-nine rupees forty paise 

196 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                        Description of instrument 

Proper stamp-duty 

APPRAISMENT 

         8. 
OR 
VALUATION  made  otherwise  than  under 
an order of the Court in the course of a suit- 

(a)  where the amount does not exceed 

Rs.1,000. 

The same duty as Board (No.15) 
for such amount. 

(b) In any other case 

Nineteen rupees eighty paise. 

Exemptions 

Appraisement or valuation made for 
the information of one party only, and not 
being in any matter obligatory between 
parties either by agreement or operation of 
law. 

          (b)  Appraisement  of  crops  for  the 
purpose  of  ascertaining  the  amount  to  be 
given to a landlord as rent. 

           9. 
APPRENTICESHIP-DEED, 
including  every  writing  relating  to  the 
service or tuition of any apprentice clerk or 
servant placed with any master to learn any 
profession, trade or employment.  

Exemptions 

Instrument of apprenticeship executed 
by a Magistrate under the Apprentices Act, 
1961, or by, which a person is apprenticed 
by or at the charge of, any public charity. 

          10.  ARTICLES  OF  ASSOCIATION 
OF A COMPANY- 

Nineteen rupees eighty paise. 

Act 
 LII 1961 

a)  where  the  company  has  no  share 
capital  or  the  nominal  share  capital 
does not exceed Rs.2, 500. 

Fifty-seven rupees seventy-five 
paise. 

b)  where  the  nominal  share  capital 
exceeds  Rs.  2,500  but  not  exceed 
Rs.5,000, 

Sixty-six rupees. 

197 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                        Description of instrument 

Proper stamp-duty 

c)  where the nominal share capital 
exceeds  Rs.5,000  but  does  not 
exceed Rs.1,00,000; 

Ninety-nine rupees. 

d)  Where 

the  nominal 

share 

capital exceeds Rs.1,00,000; 

One hundred ninety-eight 
rupees. 

Exemptions 

             Articles  of  any  Association  not 
formed  for  profits  and  registered  under 
Section  25  of  the  Companies  act,  1956, 
See also Memorandum of Association of a 
Company (No.39). 

             ASSIGNMENT-See  Conveyance 
(No.23), Transfer (No.62), and Transfer of 
lease (No.63), as the case may be. 

              ATTORNEY-See 
Attorney (No.48). 

Power-of-

               AUTHORITY  TO  ADOPT-  See 
Adoption-deed (No.3) 

              12.  AWARD,  that  is  to  say,  any 
decision  in  writing  by  an  arbitrator  or 
umpire,  not  being  an  award  directing  a 
partition,  on  a  reference  made  otherwise 
than by an order or the Court in the course 
of a suit. 

               15.  BOND 
[as  defined  by 
section2  (5)],  not  being  a  DEBENTURE 
(No.27), and not being otherwise provided 
for  by  this  Act,  or  by  the  Court-fees  Act, 
1870- 

Act I of  
1956 

The same duty as a Board 
(No.15)  for  the  amount  or 
value  of  the  property  to 
which the award relates as 
set  forth  in  such  award 
subject  to  a  maximum  if 
Ninety-nine rupees. 

Act VII of 
1870. 

            where the amount or value secured 
does not exceed Rs.10; 

Forty paise. 

            where  it  exceeds  Rs.10  does  not     
and  exceed Rs.50; 

Sixty-five paise. 

198 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
         where it exceeds Rs.50                   and 

rupees 

thirty-five 

One 
paise. 

exceeds 

Rs.100                      

and  Three rupees, thirty paise. 

does not exceed Rs.100 ; 

               where 
does not exceed Rs.200.  

it 

              where 
and does not exceed Rs.300. 

it 

exceeds 

Rs.200                   

and 

Five rupees. 

               where  it  exceeds  Rs.300  does  not 
exceeds Rs.400. 

and 

Six rupees sixty paise. 

              where  it  exceeds  Rs.400  does  not 
exceed Rs.500. 

and  Eight rupees ninety-five paise. 

              where  it  exceeds  Rs.500  does  not 
exceed Rs.600.  

and  Eleven rupees ninety paise. 

              where  it  exceeds  Rs.  600  does  not 
exceed Rs. 700 

and  Thirteen rupees eighty-five paise. 

             where  it  exceeds  Rs.700  does  not 
exceed Rs. 800. 

and 

Fifteen rupees eighty-five paise. 

              where  it  exceeds  Rs.800  does  not 
exceed Rs.900. 

and 

Seventeen rupees seventy paise. 

              where  it  exceeds  Rs.900  does  not 
exceed Rs.1,000; 

and  Nineteen rupees eighty paise. 

              and  for  every  Rs.500  or  thereof  in 
excess of Rs.1, 000. 

part  Ten rupees ninety paise. 

              See  Administration  Bond  (No.2), 
(No.16)  Customs  Bond 
Bottomry  Bond 
(No.26), 
(No.34), 
Respondentia  Bond  (No.56),  Security  Board 
(No.57). 

Indemnity 

Bond 

Exemptions 

Bond, when executed by- 

Bengal 
Act III 
of 1876 

(a)  Headmen  nominated  under  rules 
the 

in  accordance  with 

framed 
Bengal Irrigation Act,1876 

(b) Any  person 

the  purpose  of 
guaranteeing  that  the  local  income 
derived from private subscriptions to a 

for 

199 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
charitable dispensary or hospital or any 
other  object  of  public  utility  shall  not 
be  less  than  a  specified  sum  per 
mensem. 

16.  BOTTOMRY  BOND,  that  is  to  say, 
any  instrument  whereby  the  master  of  a 
sea-going  ship  borrows  money  on  the 
security of a ship to enable him to preserve 
the ship or prosecute her voyage. 

The same duty as a Bond 
(No.15) for such amount 

17.  CANCELLATION, 
instrument  of 
(including  any  instrument  by  which  any 
is 
instrument 
cancelled).  If  attested  and  not  otherwise 
provided for. 

previously 

executed 

Nineteen rupees eighty paise. 

See also RELEASE (No.55) Revocation of 
Settlement  (No.58-B),  Surrender  of  Lease 
(No.61), Revocation of Trust (No.64-B). 

18.  CERTIFICATE  OF  SALE  (in  respect 
of  each  property  put  up  as  a  separate  lot 
and  sold),granted  to  the  purchase  of  any 
property sold by public auction by a Civil 
or  Revenue  Court,  Collector  or  other 
Revenue Officer- 

i.  where  the  purchase  money  does 

Fifty-five paise. 

not exceed Rs.10; 

ii.  where the purchase money exceeds 

One rupee five paise. 

Rs.10 but does not exceed Rs.25; 

iii. 

In any other case.           ... 

The same duty as a 
Conveyance (No.23), for a 
consideration equal to the 
amount of the purchase-money 
only. 

Forty paise. 

CERTIFICATE  OR  OTHER 
19. 
DOCUMENT, evidencing the right or title 
of  the  holder  thereof  or  any  other  person, 
either to any shares, scrip or stock in or of 
any  incorporated  company  or  other  body 
corporate  or  the  become  proprietor  of 
shares,  scrip  or  stock  in  or  any  such 
company or body. 

200 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
Three rupees ninety-five paise. 

Three rupees sixty paise. 

See  also  LETTER  OF  ALLOTMENT  OF 
SHARES (No.36). 

20.  CHARTERED  PARTY.  that  is  to  say 
any  instrument  (except  an  agreement  for 
the hire of a tugsteamer), whereby a vessel 
or some specified principal  part thereof is 
let  for  the  specified  purposes  of  the 
charterer,  whether  it  includes  a  penalty 
clause or not. 

22. COMPOSITION DEED. that is to say, 
any  instrument  executed  by  a  debtor, 
whereby  he  conveys  his  property  for  the 
benefit  of  his  creditors,  or  whereby 
payment  of  a  composition  or  dividend  on 
their  debts  is  secured  to  the  creditors,  or 
whereby  provision 
the 
continuance of the debtor’s business under 
the  supervision  of  inspectors  or  under 
letters  of  license,  for  the  benefits  of  his 
creditors. 

is  made 

for 

23.  CONVEYANCE 
[as  defined  by 
section 2 (10) not being a Transfer charged 
of exempted under No.62- 

     where  the  amount  or  value  of  the 
consideration  for  such  conveyance  as  set 
forth therein does not exceed Rs.50; 

     where  it  exceeds  Rs.50  but  does  not 
exceed Rs.100; 
     where  it  exceeds  Rs.100  but  does  not 
exceed Rs.200; 
     where  it  exceeds  Rs.200  but  does  not 
exceed Rs.300; 
     where  it  exceeds  Rs.300  but  does  not 
exceed Rs.400; 
      where  it  exceeds  Rs.400  but  does  not 
exceed Rs.500; 
      where  it  exceeds  Rs.500  but  does  not 
exceed Rs.600; 
      where  it  exceeds  Rs.600  but  does  not 
exceed Rs.700; 
      where  it  exceeds  Rs.700  but  does  not 
exceed Rs.800; 
       where  it  exceeds  Rs.800  but  does  not 
exceed Rs.900; 

One-rupee fifty-five paise. 

Three rupees 

Five rupees ninety-five paise. 

Eight rupees fifty-five paise. 

Eleven rupees. 

Fourteen rupees ninety paise. 

Seventeen rupees seventy-five 
paise. 
Twenty rupees eighty-five 
paise. 
Twenty-three rupees seventy-
five paise. 
Twenty-six rupees seventy-five 
paise. 

201 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
       where  it  exceeds  Rs.900  but  does  not 
exceed Rs.1,000; 
       where  it  exceeds  Rs.500  but  does  not 
exceed Rs.1,000; 
         where it exceeds Rs.50,000 but does 
not exceed Rs.90,000; 

Twenty-nine rupees seventy 
paise. 
Fourteen rupees ninety paise. 

Thirty-nine rupees sixty paise. 

         where it exceeds Rs. 90,000but does 
not exceed Rs.1,50,000; 

Fifty-two rupees eighty paise. 

         and where it exceeds Rs.1,50,000 

Sixty-six rupees. 

Provided that where the “instrument or the conveyance” is in respect of an Industrial 

Loan, certified as such by the Director of Industries, Meghalaya, the stamp duty shall be half of 
the above rate. 

Exemption 

         Assignment  of  copyright  under  the 
Indian Copyright Act, 1957. 

Act XIV  
of  1957 

         CO-PARTNERSHIP  DEED 
Partnership (No. 46). 

See 

         24.  COPY  OR  EXTRACT  certified  
to be true copy or extract by or by order of 
any  public  officer  and  not  chargeable 
under  the  law  for  the  time  being  in  force 
relating to court fee – 

i.  if the original was not chargeable 

Two rupees and five paise. 

with duty, or if the duty with which 
it was chargeable does not exceed 
one rupees; 

ii.  in any other case not falling within 

Four rupees. 

the provision of section 6A. 

Exemption 

(a)  Copy  of  any  paper  which  a 
public  officer 
is  expressly 
required  by  law  to  make  or 
furnish for record in any public 
for  any  public 
office  or 
purpose. 

202 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
            Description of instrument 

Proper stamp-duty 

(b) Copy  of,  or  extract  from  any 
register 
births, 
relating 
baptisms,  naming,  dedications, 
marriages,  divorces,  deaths  or 
burials. 

to 

25. COUNTERPART OR 
      DUPLICATE of any instrument, 
      chargeable with duty and in 
      respect of which the proper duty 
      has been paid- 

(a)  if the duty with which the original 
instrument is chargeable does not 
exceed two rupees;  

The same duty as is payable on 
the original. 

(b) In any other case not falling within 
the provisions of section 6A. 

Four rupees. 

Exemption 

          Counterpart  of  any  lease 
granted  to  a  cultivator,  when 
such  lease  is  exempted  from 
duty. 

26. CUSTOMS-BONDS- 

(a)  Where  the  amount  does  not 

exceed Rs.1,000; 

The same duty as Bond 
(No.15) for such amount. 

(b) in any other case. 

Twenty-six rupees forty paise. 

is 

that 

27. DELIVERY ORDER  IN RESPECT 
to  say,  any 
OF  GOODS 
instrument  entitling  any  person  therein 
named,  or  his  assigns  or  the  holder 
thereof,  to  the  delivery  of  any  goods 
lying  in  any  dock  or  port  or  in  any 
warehouse in which goods are stored or 
deposited  on  rent  or  hire,  or  upon  any 
wharf,  such  instrument  being  signed  by 
or on behalf of the owner of such goods 
upon the sale or transfer of the property 
therein,  when  such  goods  exceed  in 
value twenty rupees. 

Thirty paise. 

203 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
            Description of instrument 

Proper stamp-duty 

DEPOSIT OF TITLE DEEDS 

      See Agreement relating to Deposit of 
Title deeds, Pawn or Pledge (No.6). 

   DISSOLUTION OF PARTNERSHIP-See 
partnership (No.46). 

29. DIVORCE. Instrument of, that is to say, 
any instrument by which any person effects 
the dissolution of his marriage. 

DOWER.....Instrument  of,  see  settlement 
(No.58). 

DUPLICATE.- see counterpart (No.25). 

31.  EXCHANGE  OF 
Instrument of. 

PROPERTY.-

EXTRACT.- see copy (No.24). 

32.FURTHER  CHARGE-  Instrument  of, 
that  is  to  say,  any  instrument  imposing  a 
further charge on mortgaged property- 

Thirteen rupees twenty paise. 

The  same  duty  as  conveyance 
(No.23)  for  a  consideration 
equal 
the 
property  of  greatest  value  as 
set forth in such instrument. 

the  value  of 

to 

(a)  when  original  the  marriage  in 
one  of  the  description  referred 
to in clause (a) of Article No.40 
(that is, with possession). 

The same duty as a conveyance 
(No.23)  for  a  consideration 
equal  to  the  amount  of  the 
further  charge secured by  such 
instrument. 

(b) when  such  mortgage  is  one  of 
the  description  referred  to  in 
clause  (b)  of  Article  No.40 
(that is, without possession):- 

i. 

instrument  of 

if at the time of execution of 
the 
further 
charge possession property is 
given  or  agreed  to  be  given 
under such instrument. 

The same duty as a conveyance 
(No.23)  for  a  consideration 
equal to the total amount of the 
charge  (including  the  original 
mortgage  and  any 
further 
charge  already  made),  less  the 
duty  already  paid 
to  such 
original  mortgage  and  further 
charge. 

204 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ii. 

If possession is not so given.  The  same  duty  as  a  Bond 
(No.15)  for  the  amount  of  the 
further  charge secured by  such 
instrument. 
The same duty as a conveyance 
(No.23) for a consideration 
equal to the value of the 
property as set forth in such 
instrument. 

33.GIFT- Instrument of, not being a 
settlement (No.58), or will or Transfer 
(No.62). 

HIRING AGREEMENT.-Or agreement for 
service see Agreement (No.5). 

34.IDEMNITY BOND 

INSPECTORSHIP DEED or Composition-
Deed (No.22). 

The same duty as a security 
Bond (No.57) for the same 
amount. 

35. LEASE- including and under lease or 
sub-lease and any agreement to let or sub-
let: 

(a)  whereby such lease the rent is fixed 

and no premium is paid or 
delivered:- 

i.  where the lease purports to be 

for a term of less than one year. 

The  same  duty  as  a  Bond 
(No.15)  for  the  whole  amount 
payable  or  deliverable  under 
such lease. 

ii.  where the lease purports to be 
for a term of not less than one 
year but not more than five 
years; 

The  same  duty  as  a  Bond 
(No.15)  for 
the  amount  or 
value  of  the  average  annual 
rent reserved. 

iii.  where the lease purports to be 
for a term exceeding five years 
and not exceeding ten years; 

The same duty as a conveyance 
(No.23)  for  a  consideration 
equal to the amount or value of 
the 
rent 
reserved. 

average 

annual 

iv.  where the lease purports to be 
for a term exceeding ten years, 
but not exceeding twenty years; 

The same duty as a conveyance 
(No.23)  for  a  consideration 
equal  to  twice  the  amount  or 
value  of  the  average  annual 
rent reserved. 

v.  where the lease purports to be 
for a term exceeding twenty 
years, but not exceeding thirty 

The same duty as a conveyance 
(No.23)  for  a  consideration 
equal to three times the amount 

205 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
years; 

vi.  where the lease purports to be 
for a term exceeding thirty 
years, but not exceeding one 
hundred years; 

vii.  where the lease purports to be 
for a term exceeding one 
hundred years or in perpetuity. 

viii.  where the lease does not purport 
to be for any definite term; 

(b) where the lease is granted for 
a fine or premium, or for 
money advanced and where  
no rent is reserved; 

(c)  where the lease is granted for 
a fine or premium , or for 
money advanced in addition 
to rent reserved. 

or  value  of  the  average  annual 
rent reserved. 

The  same  duty  as  conveyance 
(No.23)  for  a  consideration 
equal to four times the amount 
or  value  of  the  average  annual 
rent reserved. 

The same duty as a conveyance 
(No.23)  for  a  consideration 
equal  in  the  case  of  a  lease 
granted  solely  for  agricultural 
purposes  to  one-tenth  and  in 
any  other  case  to  one-sixth  of 
the  whole  amount  of  rents 
which  would  be  paid  or 
delivered in respect of the first 
fifty years of the lease. 

The  same  duty  as  conveyance 
(No.23)  for  a  consideration 
equal to three times the amount 
of  value  of  the  average  annual 
rent    which  would  be  paid  or 
delivered for the first ten years 
if the first ten years if the lease 
continued so long. 

The same duty as a conveyance 
(No.23)  for  a  consideration 
equal  to  the  amount  or  value 
for  such  fine  or  premium  or 
advance  as  set  forth  in  the 
lease. 
The same duty as a conveyance 
(No.23)  for  a  consideration 
equal to the amount or value of 
such 
fine  or  premium  or 
advance  as  set  forth  in  the 
lease,  in  addition  to  the  duty 
which  would 
been 
payable  such  lease,  if  no  fine 
or  premium  or  advance  had 
delivered; 
been 
provided that, in any case when 
an  agreement 
is 
stamped  with  ad  volorem 
stamp required for a lease, and 
a  lease  in  pursuance  of  such 
subsequently 
agreement 

lease 

have 

paid 

or 

to 

in 

206 

 
 
 
 
 
 
 
 
 
 
executed the duty on such lease 
shall not exceed one rupee and 
fifty-five paise. 

Exemption 

Lease,  executed  in  the  case  of  a 
cultivator  and 
the  purpose  of 
for 
cultivation (including a lease of trees for 
the  production  of  food  or  drinking). 
Without payment or delivery of any fine 
or  premium,  when  a  definite  term  is 
term  does  not 
expressed  and  such 
exceed  one  year,  or  when  the  average 
annual  rent  reserved  does  not  exceed 
one hundred rupees. 

   In  this  exemption  a  lease  for  the 
purpose  of  cultivation  shall  include  a 
lease  of  lands  for  cultivation  together 
with a home stand or tank. 

   Explanation.-When a lessee undertakes 
to  pay  any  recurring  charge,  such  a 
Government  revenue  landlord’s  share  of 
cesses, or the owner’s share of municipal 
rates  or 
law 
recoverable from the lessor, the amounts 
so  agreed  to  be  paid  by  lessee  shall  be 
deemed to be part of the rent. 

taxes,  which 

is  by 

Thirty-five paise. 

Twenty-six 
paise. 

rupees 

forty 

36.  LETTER  OF  ALLOTMENT  OF 
SHARES,  in  any  company  or  proposed 
company  or  in  respect  of  any  loan  to  be 
raised  by  any  company  or  proposed 
company. 

See  in  also  CERTIFICATE  OR  OTHER 
DOCUMENT (No.19). 

38. LETTER OF LICENSE, that is to say 
any  agreement  between  a  debtor  and  his 
creditors  that  the  letter  shall,  for  a 
specified  time,  suspend  their  claims  and 
allow  the  debtor  to  carry  on  business  at 
his own discretion. 

39. 
ASSOCIATION OF A COMPANY- 

MEMORANDUM 

OF 

207 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(a)  if 

by 

accompanied 

of 
association  under  section  26  of  the 
Companies Act, 1956; 
(b)  if not  so accompanied- 

articles 

Seventy-nine  rupees  twenty 
paise. 

Act I of 
1956. 

i.  where  the  nominal  share  capital 
lakh  of 

does  not  exceed  one 
rupees; 

One  hundred  ninety-eight 
rupees. 

ii.  Where  the  nominal  share  capital 
exceeds one lakh of rupees. 

Three hundred thirty rupees. 

Exemption 

     Memorandum of any association not formed 
for profit and registered under section 25 of the 
Companies Act, 1956. 

   40.  MORTGAGE-DEED  not  being  an 
Agreement  relating  to  Deposit  of  Title  Deeds, 
Pawn  or  Pledge  (No.6),  Bottomry  Bond  (No.16) 
Mortgage  of  Crop  (No.41),  Respondentia  Bond 
(No.56) or Security Bond (No.57). 

Act I of 
1956 

(a)  when possession of the property or 
any part of the property comprised 
in such deed is given by the 
mortgagor or agreed to be given; 

as 

The 
a 
same  duty 
Conveyance  (No.23)  for  a 
consideration  equal  to  the 
amount  secured  by  such 
deed. 

(b) when possession of the property or 
any part of the property comprised 
in such deed is not given by the 
mortgagor nor agreed to be given; 

The  same  duty  as  a  Bond 
(No.15) 
the  amount 
for 
secured by such deed. 

Explanation – A mortgagor who gives 
to  the  mortgagee  a  power  of  attorney  
to  collect  rents  or  a  lease  of  the 
property  mortgaged  or  part  thereof  is 
deemed  to  give  possession  within  the 
meeting of this article; 

208 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
            Description of instrument 

Proper stamp-duty 

Two Rupees. 

(c)  (i)  when  a  collateral  or  auxiliary  or 
additional or substituted security, or by 
way of further assurance for the above 
mentioned purpose where the principal 
or primary security is duly stamped for 
every  sum  secured  not  exceeding 
Rs.1,000. 

(ii)  and  for  every  Rs.1,000  or  part 
thereof secured in excess of Rs.1,000. 

Two rupees forty paise. 

(d) Instruments 

Exemption 
executed  by  persons 
taking  advances  under 
the  Land 
Improvement  Loans  Act,  1883,  or  the 
Agriculturist’s  Loan  Act,  1884,  or  by 
the 
their  sureties  as  security  for 
repayment of such advances. 

Act 
XIX  of 
1883. 

Act 
XLI  of 
1884 

Letter 

(2) 
accompanying a bill of exchange. 

of 

hypothecation 

41.  MORTGAGE  OF  CROP, 
including  any  instrument  evidencing 
an  agreement  to  secure  the  repayment 
of a loan made upon any mortgage of a 
crop,  whether  the  crop  is  or  is  not  in 
existence at the time of the mortgage – 

(a) when  the  load  is  repayable  not 
more  than  three  months  from  the 
date of the instrument. 

for every sum secured not exceeding 
Rs.200,and  

Thirty-five paise. 

for every sum Rs.200 or part thereof 
secured in excess of Rs.200. 

Fifty paise. 

(b) when    the  loan  is  repayable  more 
than  three  months,  but  not  more 
than  eighteen  months  from  the 
date of instrument- 

209 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
for  every sum secured not exceeding Rs. 
100, and  
for  every Rs.100 or part thereof secured 
in excess of Rs.100. 

Fifty-five paise. 

Fifty-five paise. 

Three rupees and ninety five 
paise. 

endorsement, 

42. NOTARIAL ACT. That is to say, any 
instrument, 
note, 
attestation,  certificate  or  entry  not  being 
a  Protest  (No.50)  made  or  signed  by  a 
Notary  Public  in  the  execution  of  the 
duties  of  his  office,  or  by  and  other 
person 
lawfully  acting  as  a  Notary 
Public. 

See  also Protest of Bill or Note (No.50). 

43.  NOTE  OR  MEMORANDUM,  sent 
by  a  Broker  or  Agent  top  his  principal 
the  purchase  or  sale  on 
intimating 
account of such principal- 

(a)  of  any  goods  exceeding  in  value 

Sixty-five paise. 

twenty rupees; 

(b) of  any 

stock  or  marketable 
security exceeding in value twenty 
rupees. 

44.  NOTE  OF  PROTEST  BY  THE 
MASTER  OF A SHIP-See also  Protest 
by the Master of Ship (No.51). 

    Order for the payment of money- See 
Bill of Exchange (No.13). 

45.  PARTITION  –  Instrument  of  [as 
defined by Section 2 (15)]. 

Seventy-five paise for every 
Rs. 5, 000 or part thereof of 
the  value  of  the  stocks  or 
to 
security 
a 
subject 
maximum  of 
thirty-three 
rupees. 

Two rupees and sixty paise. 

The  same  duty  as  a  Bond 
(No.45)  for  the  amount  of 
the  value  of  the  separated 
share  or  shares  of 
the 
property. 

learnt 

share 
N.B.-  The 
remaining after the property 
is  partitioned  or  if  there  are 
two or more shares of equal 
value  and  not  smaller  than 
any  of  the  other  share,  then 
one  of  such  equal  (share) 

210 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
shall  be  deemed  to  be  that 
from which the other shares 
are separated: 

Provided always that- 

and 

(a)  when  an  instrument  of 
partition  containing  an 
to  divide 
agreement 
property in severalty is 
executed 
a 
partition  is  effected  in 
of 
pursuance 
such 
the  duty 
agreement 
the 
chargeable  upon 
affecting 
instrument 
such  partition  shall  be 
reduced by the amount 
of  duty  paid  in  respect 
of  the  first  instrument 
but  shall  into  be  less 
than  two  rupees  and 
sixty-five paise; 

(b) where  land  is  held  on 
revenue  settlement  for 
a  period  not  exceeding 
thirty years and paying 
the  full  assessment  the 
value  for  the  purpose 
of 
be 
calculated  at  not  more 
than  five 
the 
annual revenue; 

times 

shall 

duty 

(c)  where  final  order  for 
effecting  a  partition 
passed by any Revenue 
authority  or  any  Civil 
Court,  or  an  award  by 
an  arbitrator  directing 
a  partition,  is  stamped 
stamp 
the 
with 
required 
than 
instrument  of  partition 
and  an  instrument  of 
partition  in  pursuance 
of such order or award 
is 
subsequently 
executed  the  duty  in 
such  instrument  shall 
not  exceed  two  rupees 
and sixty-five paise. 

for 

211 

 
 
 
 
 
 
 
 
 
 
 
            Description of instrument 

Proper stamp-duty 

46. PARTNERSHIP 

Provided always that- 

A-Instrument of -  

(a)  where  the  capital  of  the  partnership 

does not exceed Rs.1,000. 

The  same  duty  as  a  Board 
(No.15). 

(b)  in any other case ....                     ... 

B.- Dissolution of –  

Fifty-two 
paise. 

Twenty-six 
paise. 

rupees 

eighty 

rupees 

forty 

PAWN  OR  PLEDGE.-  See  Agreement 
relating  to  Deposit  of  Title-deeds  Pawn  or 
Pledge (No.6). 

48.  POWER  OF  ATTORNEY  [as  defined  by 
section 2 (21)] not being a XV- 

1.  when  executed  for  the  sole  purpose  of 
procuring  the  registration  of  one  or  more 
single 
relation 
documents 
transaction  or  for  admitting  execution  of 
one or more such documents; 

to 

in 

a 

Two Rupees 

Act  XV 
of 1882 

2.  when required in suits or proceeding under 
the  Presidency  small  Cause  Court;  Act, 
1882; 

Two Rupees. 

3.  When  authorising    one  person  or  more  to 
act  in  a  single  transaction  other  than  the 
case mentioned in clause (a); 

Three 
paise. 

rupees  ninety-five 

4.  When  authorising  not  more 

than  five 
persons to act jointly and severally in more 
than one transaction or generally; 

Nineteen 
paise. 

rupees 

eighty 

5.  When  authorising  more  than  five  persons 
but not more than ten persons to act jointly 
and severally in more than one transaction 
or generally. 

Thirty-nine 
paise. 

rupees 

sixty 

212 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
            Description of instrument 

Proper stamp-duty 

6.  when 

given 

for 

authorising 
immovable properly; 

the  attorney 

consideration 

and 
to  sell  any 

7.  in any other case           ...                    ... 

Explanation.  -  For  the  purpose  of  this 
Article  more  persons  than  one  when 
belonging  to  the  same  firm  shall  be 
deemed to be one person. 

50.  PROTEST  OF  BILL  OR  NOTE, 
that  is  to  say,  any  declaration  in 
writing made by a Notary public or 
other  person 
lawfully  acting  as 
such,  attesting  the  dishonour  of  a 
bill-of-exchange 
promissory 
note. 

or 

51. 

 PROTEST  BY  THE  MASTER 
OF A SHIP, that is to say, any declaration of 
the particulars of her voyage drawn up by him 
with  a  view  to  adjustment  of  losses  or  the 
calculation of averages, and every declaration 
in writing made by him against the characters 
or consignees for not loading or unloading the 
ship,  when  such  declaration  is  attested  or 
certified  by  a  Notary  Public  or  other  person 
lawfully acting as such. 

See also Note of Protest by the Master 
of a Ship (No.44). 

54.RECONVEYANCE 

OF 

     MORTGAGED PROPERTY.- 

(a)  If  the  consideration  for  which  the 
property  was  mortgaged  does  not 
exceed Rs.1, 000. 

213 

The 
a 
same  duty 
Conveyance (No.23) for the 
amount of the consideration. 

as 

Three 
rupees  and 
for 
paise 
authorised. 

each 

thirty 
person 

– 

The 

term 
N.B. 
“Registration” 
includes 
every operation incidental to 
the 
registration 
Registration Act, 1908. 

under 

rupees  ninety-five 

Three 
paise. 

rupees  ninety-five 

Three 
paise. 

Act 
XVI  of 
1908. 

as 

The 
a 
same  duty 
conveyance  (No.23)  for  the 
amount 
such 
consideration  as  set  forth  in 
the conveyance. 

of 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b) In  any  other  case                    ...                 

Thirty-nine rupees and sixty 
paise. 

... 

55. RELEASE, 

is 

that 

to  say,  any 
instrument  (not  being  such  a  release 
as  is  provided  for  by  section  23-A), 
whereby  a  person  renounces  a  claim 
upon  another  person  or  against  any 
specified property.- 

(a)  if the amount of value of the claim dies 

not exceed Rs.1,000; 

(b) In any other case. 

56. RESPONDIETIA  BOND,  that  is  to 
say any instrument securing a loan on 
the  cargo  laden  or  to  be  laden  on 
Board  a  ship  and  making  repayment 
contingent on the arrival of the cargo 
at the port of destination. 

REVOCATION OF ANY TRUST ON 
SETTLEMENT 

See settlement (No.58), Trust (No.64). 

57. SECURITY 

BOND 

OR 
MORTGAGE  DEED,  executed  by 
way of security for the due execution 
of an office; or to account for money 
or  other  property  received  by  virtue 
thereof  or  executed  by  a  surety  to 
the  due  performance  of 
secure 
contract - 

The  same  duty  as  a  Bond 
(No.15)  for  such  amount  or 
value  as  set  forth  in  the 
release. 

Nineteen 
paise. 

rupees 

eighty 

The  same  duty  as  a  Bodn 
(No.15)  for  the  amount  of 
the loan secured. 

The  same  duty  as  a  Bond 
the  amount 
(No.15) 
rupees 
secured.  Nineteen 
eighty paise. 

for 

(a)  When  the  amount  secured  does  not 

exceed Rs.1,000; 

The  same  duty  as  a  Bond 
(No.15) 
the  amount 
secured. 

for 

(b) in any other case          ...                 ...  Nineteen  rupees  and  eighty 

paise. 

214 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exemption 

Bond or other instrument, when executed- 

(a)  by  headmen  nominated  under  rules 
framed  in  accordance  with  the  Bengal 
Irrigation  Act,  1876,  section  99,  for 
due  performance  of  their  duties  under 
that Act; 

(b) by  any  person  for  the  purpose  of 
guaranteeing  that  the  local  income 
derived  from  private  subscription  to  a 
charitable  dispensary  or  hospital,  or 
any  other  object  of  public  utility, 
specified sum per mensem; 

(c)  under  N.3-A  of  the  rules  made  by  the 
Government  of  Bombay  in  Council 
under  section  70  of 
the  Bombay 
Irrigation Act,1879; 

(d) executed  by  persons  taking  advances 
under  the  Land  Improvement  Loans 
Act, 1883, or the Agriculturist’s Loans 
Act,  1884,  or  by  their  sureties,  as 
sureties as security for the  re-payment 
of such advance; 

(e)  executed by officers of Government or 
their  sureties 
the  due 
execution  of  an  Office  or  the  due 
accounting 
for  money  or  other 
property received by virtue thereof; 

to  secure 

58. SETTLEMENT- 

A.-  Instrument  of  (including  a  deed  of 
power). 

215 

Ben.Act 
II 
of 
1876 

Bom, 
Act  VII 
of 
1879. 

Act 
XIX  of 
1883. 

Act  XII 
of 1884 

as 

The 
a 
same  duty 
Conveyance  (No.23)  for  a 
sum  equal  to  the  amount  or 
value of the property settled 
as 
such 
forth 
set 
settlement; 
Provided 
agreement 
to 
stamped  with 

that,  where  an 
settle 
is 
the  stamp 

in 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
of 

required  for  an  instrument 
of 
and 
settlement, 
instrument  of  settlement  in 
pursuance 
such 
agreement  is  subsequently 
executed,  the  duty  on  such 
instrument  shall  not  exceed 
one 
fifty-five 
rupee. 

rupee  and 

of 

as 

a 
same  duty 
The 
Conveyance  (No.23)  for  a 
sum  equal  to  the  amount  or 
value 
property 
the 
concerned,  are  set  forth  in 
instrument 
the 
of 
but 
Revocation, 
not 
thirty-three 
exceeding 
rupees. 

Act  I 
1956 

One and a half time the duty 
payable  one  Conveyance 
(No.23)  for  a  consideration 
equal to the nominal amount 
of the shares specified in the 
warrant. 

Act I of 
1956 

Exemptions 

(a)  Deed  of  power  executed  on 

the 
occasion  of  a  marriage  between 
Muhammadans. 

(b) Hindus,  that  is  to  say,  any  settlement 
of  immovable  property  executed  by  a 
Buddhist  in  Burma  for  a  religious 
purpose  in  which  no  value  has  been 
specified on which a duty of Rs.10 has 
been paid. 

B.-Revocation of - 

See also TRUST (No.64) 

59. SHARE  WARRANTS 

to  bearer 
issued  under  the  Companies  Act, 
1956. 

in 

pursuance  of 

issue  by  a 
Share  warrant  when 
Company 
the 
Companies  Act,  1956,  Section  114,  to 
have  effect  only  upon  payment,  as 
Composition  for 
the 
the  duty, 
Collector of Stamp revenue of- 

to 

(a)  one-and-a-half per centum of the 
whole  subscribed  capital  of  the 
company, or 

216 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b) if  any  company  which  has  paid 
the  said  duty  or  composition  in 
full, 
issues  an 
addition  to  its  subscribed  capital 
one-and-a-half per centum of the 
additional capital so issued. 

subsequently 

        SHIPPING  ORDER 
for  or 
relating to the conveyance of goods on 
board of any vessel. 

Twenty-five paise. 

61.  SURRENDER OF LEASE – 

(a)  when  the  duty  with  which  the 
lease 
is  chargeable  does  not 
exceed  seven  rupees  and  fifty 
paise. 

The  duty  with  which  such 
leases chargeable. 

(b) In any other case                  ... 

Nineteen  rupees  and  eighty 
paise. 

Exemptions 

         Surrender of lease, when such 
lease is exempted from duty. 

63.  TRANSFER OF LEASE BY way of 
Assignment,  and  not  by  way  of 
underlease. 

as 

a 
same  duty 
The 
Conveyance  (No.23)  for  a 
consideration  equal  to  the 
amount of the  consideration 
for the transfer. 

Exemptions 

Transfer of any lease from duty. 

64.  TRUST – 

A-Declaration  of  or  concerning  any 
property  when  made  by  any  writing 
not being a will. 

The  same  duty  as  a  Bond 
(No.15)  for  a  sum  equal  to 
the  amount  or  value  of  the 
property  concerned,  as  set 
forth  in  the  instrument  but 
thirty-three 
not  exceeding 

217 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
rupees. 

The  same  duty  as  a  Bond 
(No.15)  for  a  sum  equal  to 
the  amount  or  value  of  the 
property  concerned,  as  set 
forth  in  the  instrument,  but 
not  exceeding 
thirty-three 
paise. 

One rupee thirty paise. 

of 
-Revocation 
property  when  made  by 
document other than a will. 

concerning 
any 

or 

See also settlement (No.58). 

Valuation.- See Appraisement (No.8) 

65. Warrant for goods, that is to say, any 
instrument evidencing the title of any 
person therein named, or his assigns, 
or  the  holder  thereof  to  the  property 
in  any  goods  lying  in  or  upon  any 
dock,  warehouse  or  wharf,  such 
instrument  being  signed  or  certified 
by  or  on  behalf  of  the  person  in 
whose custody such goods may be. 

[Vide Meghalaya Act 22 of 1980,  s. 2] 

Amendment of Schedule I.—In Schedule I to the Indian Stamp Act,1899 as amended by the 

Indian Stamp (Meghalaya Amendment) act, 1980 (Act 22 of 1980)- 

(i)  in  article  22,  for  the  words  “Three  rupees  sixty  paise”  occurring  in  the  second 

column, the words “Thirty-nine rupees sixty paise” shall be substituted; 

(ii) in  article 23, after  the words “Thirty-nine rupees sixty paise”, “Fifty-two rupees 
eighty paise” and  “Sixty-six rupees” occurring in the second column at the end of 
the article and before the proviso, the words “for every one thousand rupees” shall 
respectively be added; and  

[Vide Meghalaya Act 15  of 1981, s. 2] 

Amendment  of  Section  I  of  Act  2  of  1899.—  In  schedule  I  to  the  Indian  Stamp  Act,  1899  for 
Articles 1 to 10, 12, 15, to 20, 22 to 26, 28, 29, 31 to 36, 38 to 46, 48, 50, 51, 54 to 61 and 63 to 65 the 
following shall be substituted namely:- 

Description of instrument 

Proper stamp duty 

One Rupee 

“1. ACKNOWLEDGEMENT of a debt exceeding 
twenty  rupees  in  amount  or  value,  written  or 
signed  by  or  on  behalf  of,  a  debtor  in  order  to 
supply  evidence  of  such  debt  in  any  book  (other 
than a banker’s pass book) or on a separate piece 
of  paper  when  such  book  or  paper  is  left  in  the 
creditor’s  possession:  provided 
such 
acknowledgement  does  not  contain  any  promise 

that 

218 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
to pay the debt or any stipulation to pay interest or 
to delivery any goods or other property. 

1.ADMINISTRATION-BOND  including  a  bond, 
given under section 6 of the Government Saving 
Bank  Act,  1873,  or  section  291  or  section  376 
of the Indian Succession Act, 1925- 

(a) Where the amount does not exceed Rs. 1,000 

 (b) In any other case  

Act V of 1873. 
Act XXXIX of 1925. 

The same duty as a bond (No. 15) for such 
amount 
Twenty four rupees 

2.ADOPTION-DEED, 

is  no  say,  any 
that 
instrument  (other  than  a  will)  recording  an 
adoption,  or  conferring  or  purporting  to  confer 
an authority to adopt.  

Forty eight rupees 

3. AFFIDAVIT, 

including  and  affirmation  or 
declaration  in  the  case  of  person  by  law  allowed 
to affirm or declare instead of swearing.  

Five rupees 

Exemptions 
Affidavit of declaration  in writing when made – 
(a)  As a condition of enlistment under the Indian 

Army Act, 1950;  

(b) For  the  immediate  purpose  of  being  filed  or 
used in any Court or before the officer of any 
Court; or  

(c)  For the sole purpose of enabling any person to 
receive any pension or charitable allowance.  

4. AGREEMENT  AND  MEMORANDUM  OF 

AN AGREEMENT – 

(a)  If relating to the sale of bill of exchange. 
(b) If  relation  to  the  sale  of  a  Government 

Security.  

(c)  If  relating  to  the  purchase  or  sale  of  shares, 
script  stocks  bond,  debentures  stocks  or  any 
other marketable security of a like nature in or 
of  any  incorporated  company  of  other  body 
corporate-  

Act XLVI of 1950 

One rupee 
Subject  to  a  maximum  of 
sixty four rupees for every Rs. 
10,000  per  part  thereof  the 
value of the security.  

219 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of instrument 

Proper stamp duty 

(i) When  such  agreement  or  memorandum  of  an 
agreement  is  with  or  through  a  member  of 
between  members  of  a 
stock  Exchange 
the  Securities  Contracts 
recognised  under 
Regulation Act, 1956;  

One  Rupee  for  every  Rs. 
2,500  or  part  thereof  of  the 
value  of  the  security  at  the 
time  of  its  purchase  or  sale, 
as the case may be  

Act XIIL of 
1956  

(ii) In other cases; 

Rupee one for every Rs. 2,500 or part 
thereof of the value of the security at the 
time of its purchase or sale, as the case may 
be.  

(d)  If executed for service or for performance of work 
of  any  estate  whether  held  by  one  person,  or  by 
more  persons  than  one  as  co-owners,  and  whether 
is  one  or  more  blocks,  and  situated  in  Meghalaya 
where  the  advance  given  under  such  agreement 
does not exceed fifty rupees;  

One Rupee. 

(e)  If not, otherwise provided for. 

Three Rupees. 

Exemptions 
AGREEMENT  FOR  MEMORANDUM  OF  AN 
AGREEMENT-  

(a)  For or relating to the sale of goods or merchandise 
exclusively  not  being  a  more  or  memorandum 
chargeable under No. 43;  

(b)  Made in the form of tenders to the Government of 

India for or relating to any loan.  

AGREEMENT TO LEASE – 

LEASE (No. 35) 

5. AGREEMENT  RELATING  TO  DEPOSIT  OF 
TITTLE-DEEDS PAWN OR PLEDGE, that is to say 
any instrument evidencing an agreement relating to-  

Description of instrument 

Proper stamp duty 

(1) The  deposit  of  little-deeds  or  instruments 
constituting  or  being  evidence  of  the  little  to 
any property whatever (other than a marketable 
security), or  

(2) The  pawn  or  pledge  of  moveable  property, 
where  such  deposit,  pawn  or  pledge  has  been 
made by way of security for the repayment  of 
money advanced or to be advanced by way of 
loan of existing or further debt-  

220 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(a)  If such load or debt is repayable on demand or 
more  than  three  instrument  evidencing  the 
agreement-  

(i)  If the amount of loan does not exceed Rs. 500. 

Four Rupees. 

(ii) If  it  exceeds  Rs.  500  and  does  not  exceed  Rs. 

Eight Rupees. 

1,000. 

(iii)And  for  every  Rs.  1,000;  or  part  thereof  in 

Eight Rupees. 

excess of Rs. 1,000. 

(b) If such loans or debt is repayable not more the 
three months from the date of such instrument  

Half the duty payable under sub-clause (a) 

EXEMPTIONS 

Instrument  of  pawn  or  pledge  of  goods 
unattested.  
6.  APPOINTMENT 

IN  EXECUTION  OF 

POWER- 

(a)  Where  the  value  of  the  property  does  not 

Forty Rupees; 

exceed Rs. 1,000. 

(b) In any other case;  

Seventy one Rupees; 

7.  APPRAISEMENT  OR  VALUATION  made 
otherwise  than  under  an  order  of  the  court  in 
the course of a suit-  

(a) Where the amount does not exceed Rs. 1,000  

(b) In any other case.  

EXEMPTIONS 

8.APPRAISEMENT OR VALUATION made for 
the information of one party only, and not being 
in any manner obligatory between parties either 
by agreement or operation of law.  

(a) Appraisement  of  crops  for  the  purpose  of 
ascertaining  the  amount  to  be  given  to  a 
landlord as rent.  

9.APPRENTICESHIP-DEED, 

including  every 
writing  relating  to  the  service  or  tuition  of  any 
apprentice  clerk  of  servant  placed  with  any 
master 
trade  or 
learn  any  profession, 
employment.  

to 

221 

The same duty as a Bond (No. 15) for such 
amounts.  
Twenty four Rupees.  

Twenty four rupees. 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ACT LII of 
1961  

Act  1  of 
1956 

Exemptions 

Instrument  of  apprenticeship  executed  by  a 
Magistrate Apprentices Act, 1961, or by, which a 
person  is  apprenticed  by  or  at  the  charge  of  any 
public charity.  

10. ARTICLES  OF  ASSOCIATION  OF  A 

COMPANY-  

(a)  Where  the  company  has  no  share  capital  or 
the  nominal  share  capital  does  not  exceed  Rs. 
2,500;  

Sixty nine rupees. 

(b) Where  the  nominal  share  capital  exceed  Rs. 

Seventy nine rupees. 

2,500; but does not exceed Rs. 5,000.  

(c)  Where  the  nominal  share  capital  exceed  Rs. 

One hundred nineteen rupees. 

5,000; but does not exceed Rs. 1,00,000. 

Description of instrument 

Proper stamp duty 

(d) Where  the  nominal  share  capital  exceed  Rs. 

1,00,000;  

Two hundred thirty eight 
rupees. 

Exemptions 

Articles of any Association not  formed for profit 
and registered under Section 25 of the Companies 
act, 1956,. See also Memorandum of Association 
of Company (No. 39).  

ASSIGNMENT-  See,  conveyance  (No.  23). 
Transfer (No.62), and Transfer of lease (No. 63), 
as the case may be. 

ATTORNEY- See Power-of-attorney (No. 48).  

AUTHORITY  TO  ADOPT-  See  Adoption-deed 
(No. 3).  

     12.  AWARD  that  is  to  say,  any  decision  in 
writing  by  an  arbitrator  or  umpire,  not  being  an 
award  directing  a  partition,  on  a  reference  made 
otherwise  than  be  an  order  of  the  Court  in  the 
course of a suit.  

15.  BOND  (as  defined  by  section  (5),  not 
being  a  DEBENTURE  (No.  27),  for  not  being 

222 

the  property 

The  same  duty  as  a  Bond 
(No.  15)  for  the  amount  or 
value  of 
to 
which the award relates as set 
forth in such award subject to 
a  maximum  of  Ninety  nine 
rupees.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
otherwise  provided  for  by  this  Act,  or  by  the 
Court Fess Act, 1870-  

Where  the  amount  or  value  secured  does  not 
exceed Rs. 10;  
Where it exceeds Rs. 10 and does not exceed Rs. 
50;  
Where it exceeds Rs. 50 and does not exceed Rs. 
100;  
Where it exceeds Rs. 100 and does not exceed Rs. 
200;  
Where it exceeds Rs. 200 and does not exceed Rs. 
300;  

One rupee.  

One rupee. 

One rupee. 

Four rupees. 

Six rupees. 

Where it exceeds Rs. 300 and does not exceed Rs. 
400;  
Where it exceeds Rs. 400 and does not exceed Rs. 
500;  
Where it exceeds Rs. 500 and does not exceed Rs. 
600;  
Where it exceeds Rs. 600 and does not exceed Rs. 
700;  
Where it exceeds Rs. 700 and does not exceed Rs. 
800;  
Where it exceeds Rs. 800 and does not exceed Rs. 
900;  
Where it exceeds Rs. 900 and does not exceed Rs. 
1,000;  
And for every Rs. 500 or part thereof in excess of 
Rs.1,000. 

Eight rupees. 

Eleven rupees. 

Fourteen rupees 

Seventeen rupees. 

Nineteen rupees. 

Twenty one rupees. 

Twenty four rupees  

Thirteen rupees 

         See  Administration  Bond  (No.2)  Bottomry 
Bond (No.16) Customs Bond (No.26). Indemnity 
Bond  (No.34),  Respondentia  Bond  (No.56), 
Security Bond (No.57). 

Exemptions 

Bond when executed by – 

(a)  Headmen  nominated  under  rules  framed  in 
accordance  with  the  Bengal  Irrigation  Act, 
1876, Section 99, for the due performance of 
their duties under than Act; 

(b) any  person  for  the  purpose  of  guaranteeing 
that  the  local  income  drive  form  private 
subscriptions  to  a  charitable  dispensary  or 
hospital or any other subject of public utility, 
shall  not  be  less  than  a  specified  sum  per 
mensem.  

223 

Bengal  Act 
III of 1876 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
16.  BOTTOMRY  BOND,  that  is  to  say,  any 
instrument  whereby  the  master  of  a  sea-going 
ship  borrows  money  on  the  security  of  a  ship  to 
enable  him  to  preserve  the  ship  or  prosecute  her 
voyage 

The same duty as a Bond (No 
15) for such amount. 

Twenty four rupees 

instrument  by  which  any 

17.  CANCELLATION,  instrument  of  (including 
instrument 
any 
previously  executed  is  cancelled),  if  arrested  and 
not otherwise provided for. 

        See  also  RELEASE  (No.  55)  Revocation  of 
Settlement  (No.58  B).  Surrender  of  Lease  (No. 
61). Revocation of Trust (No. 65. B)  

CERTIFICATE  OF  SALE  (  in  respect  of  each 
property  put  up  as  a  separate  lot  and  sold), 
granted  to  the  purchase  of  any  property  sold  by 
public  auction  by  a  Civil  or  Revenue  Court,  of 
Collector or other Revenue officer-  

(a)  Where  the  purchase  money  does  not  exceed 

One rupee 

Rs. 10;  

(b) Where  the  purchase  money  does  not  exceed 

Two rupees 

Rs. 10 but does not exceed Rs. 25;  

(c)  In any other case  

as 

duty 

same 

The 
a 
conveyance  (No.  23),  for  a 
consideration  equal  to  the 
amount  of 
the  purchase 
money only.  

19.  CERTIFICATE  OR  OTHER  DOCUMENT, 
evidencing the right or little of the holder there or 
any  other  person,  either  to  any  shares  scrip  or 
stock in or of any incorporated company or other 
body corporate or to become proprietor of shares, 
scrip or stock in or any such company or body.  

See  also  LETTER  OF  ALLOTMENT  OF 
SHARES (No. 36). 

20.  CHARTERED  PARTY,  that  is  to  say  any 
instrument (except an agreement for the hire of a 
tugsteamer), whereby a vessel, or some specified 
principal part thereof is let for specified purposes 
of  the  charterer,  whether  it  includes  a  penalty 
clause or not.  

One rupee 

Five rupees. 

224 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of instrument 

Proper stamp duty 

Forty eight rupees. 

22.  COMPOSITION-DEED,  that  is  to  say,  any 
instrument  executed  by  a  debtor,  whereby  he 
conveys  his  property  for  the  benefit  of  his 
creditors,  or  whereby  payment  of  a  composition 
or  dividend  on  their  debt  is  secured  to  the 
creditors,  or  whereby  provisions  is  made  for  the 
continuance  of  the  debtor’s  business  under  the 
supervisor of inspector or under letters of licence, 
for the benefit of his creditors.  

23. CONVEYANCE (as defined by section 2 (10) 
not  being  a  Transfer  charged  of  exempted  under 
No. 52-  

Two rupees. 

Where it exceeds Rs. 50 and does not exceed Rs. 
100;  

Four rupees. 

Where it exceeds Rs. 100 and does not exceed Rs. 
200;  

Seven rupees. 

Where it exceeds Rs. 200 and does not exceed Rs.  
300;  

Ten rupees. 

Where it exceeds Rs. 300 and does not exceed Rs. 
400;  

Thirteen rupees. 

Where it exceeds Rs. 400 and does not exceed Rs. 
500;  

Eighteen rupees. 

Where it exceeds Rs. 500 and does not exceed Rs. 
600;  

Twenty one rupees.  

Where it exceeds Rs. 600 and does not exceed Rs. 
700;  

Twenty five rupees. 

Where it exceeds Rs. 700 and does not exceed Rs. 
800;  

Twenty nine rupees. 

Where it exceeds Rs. 800 and does not exceed Rs. 
900;  

Thirty two rupees. 

Where it exceeds Rs. 900 and does not exceed Rs. 
1,000;  

Thirty six rupees. 

For every Rs. 500 or part thereof in excess of Rs. 
1,000  

Eighteen rupees. 

Where it exceeds Rs. 50,000 and does not exceed  Forty-eight  rupees  for  every 

225 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Rs. 90,000;  

one thousand rupees.  

Where it exceeds Rs. 90,000 and does not exceed 
Rs. 1,50,000;  

Sixty-four  rupees  for  every 
one thousand rupees.  

And where it exceeds Rs. 1,50,000;  

Seventy-nine 
every one thousand rupees.  

rupees 

for 

Provided  that  where  the  “instrument”  or  the  conveyance  is  in  respect  of  an  Industrial 
Loan certified as such by the Director of Industries, Meghalaya, the stamp duty shall be half of the 
above rate. 

Exemptions 

Act  XIV  of 
1957 

Assignment  of  copyright  under 
Copyright Act, 1957.  

the 

Indian 

CO-PARTNERSHIP DEED. See partnership (No. 
46)  

24.  COPY  OR  EXTRACT  Certified  to  be  a  true 
copy  or  extract  by  or  by  order  of  any  public 
officer  and  not  chargeable  under  the  law  for  the 
time being in force relating to court fees-  

(i)  If  the  original  was  not  chargeable  with  duty, 
or  if  the  duty  with  which  it  was  chargeable 
does not exceed one rupee;  

Three rupees. 

(ii) If  any  other  case  not  falling  within  the 

Five rupees. 

provision of section 6A.  

Exemptions 
(a) Copy  of  any  paper  which  a  public  officer  is 
expressly required by low to  make or furnish 
for  record  in  any  public  office  or  for  any 
public purpose;  

(b) Copy of, or extract  from  any register relating 
to  birth  baptisms,  naming,  dedications, 
marriages, divorces, deaths or burials.  

25.  COUNTERPART  OR  DUPLICATE  of  any 
instrument, chargeable with duty and in respect of 
which the proper duty has been paid-  

(a)  If the duty with which the original instrument 
is chargeable does not exceed two rupees;  

The  same  duty  as  is  payable 
on the original.  

(b)  In  any  other  case  not  falling  within  the 

Five rupees.  

provisions of section 6A  

226 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exemptions 

Counterpart  of  any  lease  granted  to  a  cultivator, 
when such lease is exempted from duty.  
26. CUSTOM-BOND  
(a) Where the amount does not exceed Rs. 1,000; 

The  same  duty  as  bond  (No. 
15) for such amount  

(b) In other case ... ... ...  

Thirty-two rupees. 

One rupee 

28.  DELIVERY  ORDER  IN  RESPECT  OF 
GOODS  that  is  to  say,  any  instrument  entitling 
any  person  therein  named,  or  his  assigns  or  the 
holder thereof to  the delivery of any  goods lying 
in any dock or port or in any warehouse in which 
goods  are  stored  or  deposited  on  rent  or  hire,  or 
upon any wharf, such instrument being signed by 
or  behalf  of  the  owner  of  such  goods  upon  the 
sale or transfer of the property therein, when such 
goods exceed in value twenty rupees.  

DEPOSIT OF TITLE DEEDS  
See Agreement relating to Deposit of Title deeds, 
Pawn or Pledge (No. 6)  

DISSOLUTION OF PARTNERSHIP  
See partnership (No. 46)  

29. DIVORCE- Instrument of, that is to say, any 
instrument  by  which  any  person  effects  the 
dissolution of his marriage.  

Sixteen rupees 

POWER- Instrument of, see settlement (No. 58)  
DUPLICATE-See counterpart (No. 25)  

Sixteen rupees 

31. EXCHANGE OF PROPERTY- Instrument of.  

EXTRACT-see copy (No. 24)  

32. FURTHER CHARGE-  
Instrument  of,  that  is  to  say,  any  instrument 
imposing a further charge on mortgaged property- 

(a)  When  the  original  mortgaged  is  one  of  the 
description  referred  to  in  clause  (a)  of  article 
No. 40 (that is, with possession).  

227 

duty 

same 

The 
as 
conveyance  (No.  23)  for  a 
consideration  equal  to  the 
value  of 
the  property  of 
greatest  value  as  set  forth  in 
such instrument.  

same 

as 
The 
conveyance  (No.  23)  for  a 
consideration  equal  to  the 

duty 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
(b) When such mortgage is one of the description 
referred to in clause (b) of Article No. 40 (that 
is without possession):-  

(i)  If at the time of execution of the instrument of 
further  charge  possession  of  the  property  is 
given  or  agreed  to  be  given  under  such 
instrument;  

amount  of  the  further  charge 
secured by such instrument. 

duty 

same 

The 
as 
conveyance  (No.  23)  for  a 
consideration  equal  to  the 
charge (including the original 
mortgage  and  any  further 
charge  a  readymade),  less 
than  duty  already  paid  on 
such  original  mortgage  and 
further charge.  

(ii) If possession is not so given.  

The  same  duty  as  a  Bond 
(No.  15)  for  the  amount  of 
the further charge secured by 
such instrument.  

33.  GIFT-  Instrument  of  not  being  a  settlement 
(No. 58), or will or Transfer (No. 62)  

as 

duty 

same 

The 
a 
conveyance  (No.  23)  for  a 
consideration  equal  to  the 
value of property as set forth 
in such instrument.  

HIRING  AGREEMENT-  Or  agreement 
service, see agreement (No. 5)  

for 

34.  INDEMNITY  BOND,  INSPECTORSHIP 
DEED; see composition-Deed (No. 22).  

The  same  duty  as  section 
Bond  (No.  57)  for  same 
amount  

35.  LEASE-including  and  under  lease  or  sub-
lease and any agreement to let or sub-let:-  

(a)  Whereby  such  lease  the  rent  is  fixed  and  no 

premium is paid or delivered:-  

(i)  Where  the  lease  purports  to  be  for  a  term  of 

less than one year;  

(ii) Where  the  lease  purports  to  be  for  a  term  of 
not  less than one  year but  not  more than five 
year;  

The  same  duty  Bond  (No. 
15)  for  the  whole  amount 
payable  or  deliverable  under 
such lease. 

The  same  duty  as  a  Bond 
(No.  15)  for  the  amount  or 
value  of  the  average  annual 
rent reversed.  

(iii) Where  the  lease  purports  to  be  for  a  term  The 

same 

duty 

as 

a 

228 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
exceeding  five  years  and  not  exceeding  ten 
years;  

conveyance  (No.  23)  for  a 
consideration  equal  to  the 
the 
amount  or  value  of 
average annual rent reversed.  

(iv)  Where  the  lease  purports  to  be  for  a  term 
exceeding ten years but not exceeding twenty 
years;  

(v) Where  the  lease  purports  to  be  for  a  term 
exceeding  twenty  years  but  not  exceeding 
thirty years;  

(vi)  Where  the  lease  purports  to  be  for  a  term 
exceeding  thirty  years  but  not  exceeding  one 
hundred years;  

(vii) Where  the  lease  purports  to  be  for  a  term 
exceeding one hundred years or in perpetuity  

(viii) Where  the  lease  does  not  purport  to  be  for 

any definite term;  

(b) Where the lease granted for a fine or premium 
or  for  money  advanced  and  where  no  rent  is 
reserved.  

229 

as 

duty 

same 

a 
The 
conveyance  (No.  23)  for  a 
consideration  equal  to  twice 
the  amount  or  value  of  the 
average annual rent reversed.  

as 

duty 

same 

a 
The 
conveyance  (No.  23)  for  a 
consideration  equal  to  three 
times the amount or value of 
rent 
the  average  annual 
reversed.  

as 

duty 

same 

The 
a 
conveyance  (No.  23)  for  a 
consideration  equal  to  four 
times the amount or value of 
rent 
the  average  annual 
reversed.  

as 

duty 

same 

The 
a 
conveyance  (No.  23)  for  a 
consideration  equal  in  the 
case of a lease granted solely 
for  agricultural  purposes  to 
one-tenth  and  in  any  other 
case 
the 
to  one-sixth  of 
whole  amount  of  rent  which 
would be paid or delivered in 
respect of the first fifty years 
of the lease.  

as 

duty 

same 

a 
The 
conveyance  (No.  23)  for  a 
consideration  equal  to  three 
times the amount or value of 
the  average  annual 
rent 
reversed  which  would  be 
paid or delivered for the first 
lease 
if 
ten  years 
continued so long.  

the 

as 

duty 

same 

The 
a 
conveyance  (No.  23)  for  a 
consideration  equal  to  the 
amount or value of such fine 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(c)  Where the lease granted for a fine or premium 
or  for  money  advanced  in  addition  to  rent  is 
reserved.  

or premium or advance as set 
forth in the lease.  

as 

duty 

same 

The 
a 
conveyance  (No.  23)  for  a 
consideration  equal  to  the 
amount or value of such fine 
or  premium,  or  advance  as 
set  forth  in  the  lease,  in 
addition  to  the  duty  which 
would  have  been  payable 
such  lease,  if  no  fine  or 
premium  or  advance  had 
been paid or delivered: 

Provided  that  in  any  case 
when  agreement  to  lease  is 
stamped with the ad volarem 
stamp  required  for  a  lease, 
and  a  lease  in  pursuance  of 
is 
such 
subsequently  executed 
the 
duty  on  such  lease  shall  not 
exceed  one  rupee  and  fifty 
five paise.  

agreement 

Exemptions 
Lease,  executed  in  the  case  of  cultivator  and  for 
the  purpose  of  cultivation  (including  a  lease  of 
trees  for  the  production  of  food  or  drinking), 
without  payment  or  delivery  of  any  fine  or 
premium,  when  a  definite  term  is  expressed  and 
such term does not exceed one year, or when the 
average annual rent received does not exceed one 
hundred rupees. 
          In this exemption a lease for the purpose of 
cultivation  shall  include  a  lease  of  land  for 
cultivation together with a home stand or tank. 

Explanation-when  a  lease  under  take  to  pay  any 
recurring  charge,  such  as  Government  revenue, 
landlord’s  share  of  cesses,  or  the  owner’s  share  of 
municipal  rate  or  taxes,  which  is  by  law  recoverable 
from  the  lessor,  the  amounts  so  agreed  to  be  paid  by 
lessee shall be deemed to be part of the rent. 

36.  LETTER  OF  ALLOTMENT  OF  SHARE;  in  any 
company  or  proposed  company  or  in  respect  of  any 
loan  to  be  raised  by  any  company  or  proposed 
company.  

One rupee 

See  also  CERTIFICATE  OR  OTHER  DOCUMENT 
(No. 19).  

38.  LETTER  OF  LICENCE,  that  is  to  say  any  Thirty two rupees 

230 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
agreement between a debtor and his creditors that 
the letter shall, for a specified time, suspend their 
claims  and  allow  the  debtor  to  carry  on  business 
at his own discretion.  

39. MEMORANDUM OF ASSOCIATION OF A 
COMPANY-  
(a)  If  accompanied  by  articles  of  association 
under section 26 of the companies Act,  

(b) If not so accompanied-  

Ninety five rupees 

Act  1  of 
1956 

(i)  Where  the  nominal  share  capital  does  not 

Two hundred thirty eight.  

exceed one lakh of rupees.  

(ii) Where the nominal  share capital  exceeds one 

lakh of rupees.  

Three  hundred  ninety-six 
rupees.  

1 

of 

Act 
1956 

Exemptions 
Memorandum  of  any  association  not  formed  for 
profit  and  registered  under  Section  25  of  the 
Companies Act, 1950  

40. MORTGAGE-DEED not being in Agreement 
relating to Deposit of Title Deeds, Pawn or pledge 
(No.  6)  Bottomry  Bond  (No.  16),  Mortgage  of  a 
Crop  (No.  41).  Respondentia  Bond  (No.  56),  or 
Security Bond (No. 57)  

(a)  When  possession  of  the  property  or  any  part 
of  the  property  comprised  in  such  deed  is 
given by the mortgagor or agreed to be given  

(b) When  possession  of  the  property  or  any  part 
of the property comprised in such deed is not 
given by the mortgagor or agreed to be given.  

Explanation-  A  mortgagor  who  gives  to  the 
mortgagee a power of attorney to collects rents or 
a lease of the property mortgaged or a part thereof 
is deemed to  give possession within the meaning 
of the article.  

(i)  When a collateral or auxiliary or additional or 
substituted  security,  or  by  way  or  further 
assurance  for  the  above  mentioned  purpose 
where the principal or primary security is duly 
stamped for every sum secured not exceeding 
Rs. 1,000.  

231 

The same duty a conveyance 
(No.  23),  for  a  consideration 
equal  to  the  amount  secured 
by such deed.  

The same duty a conveyance 
(No.  23),  for  a  consideration 
equal  to  the  amount  secured 
by such deed.  

Three rupees. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Act  XIX  of 
1883  

Act  XII  of 
1884 

(ii) And for every Rs. 1,000 or part thereof secured 

Three rupees 

in excess of Rs. 1,000  

Exemptions 

(1) Instrument  executed  by  persons 

taking 
advances under the Land Improvement Loans 
Act,  1883  or  the  Agriculturist’s  Loan  Act, 
1884,  or  by  their  sureties  as  security  for  the 
repayment of such advances.  

(2) Letter  of  hypothecation  accompanying  a  bill 

of exchange.  

(a)  When the loan is repayable not more the three 

months from the date of instrument-  

For every sum secured not exceeding Rs. 200, and  

One rupee 

For  every  Rs.  200  or  part  thereof  secured  in 
excess of Rs. 200  

One rupee 

(b) When  the  loan  is  repayable  more  than  three 
months,  but  not  more  than  eighteen  months 
from the date of instrument-  

For every sum secured not exceeding Rs. 100 and   One rupee 
One rupee 
For  every  Rs.  100  or  part  thereof  secured  in 
excess of Rs. 100  
42.  NOT  ARIAL  ACT,  that  is  to  say,  any 
instrument, 
attestation, 
certificate  or  entry  not  being  a  protest  (No.  15) 
made or signed by Notary Public in the execution 
of the duties of his office, or by and other person 
lawfully acting as a Notary Public  

endorsement, 

note, 

Five rupees. 

See also Protest of Bill or Note (No.15) 
43. NOTE OR MEMORANDUM, sent by a 
Broker of Agent to his principal intimating the 
purchase or sale on account of such principal-  

(a) Of any goods exceeding in value twenty 
rupees.  
(b) Of any stock or marketable security exceeding 
in value twenty rupees.  

44. NOTE OF PROTEST BY THE MASTER OF 
A  SHIP-  See  also  protest  by  the  Master  of  ship 
(No. 15)  

Order  for  the  payment  of  money-  See  Bill  of 

232 

One rupee 

One  rupee  for  every  Rs. 
5,000  or  part  thereof  of  the 
value  of  stock  or  security 
subject  to  a  maximum  of 
forty rupees.  
Three rupees. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exchange (No. 13)  
45.  PARTITION-  Instrument  of  [as  defined  by 
section 2 (5)]  

largest 

The  same  duty  as  a  Bond 
(No.  15)  for  the  amount  of 
the  value  of  the  separated 
shares or shares of property.  
share 
N.B-  The 
remaining  after  the  property 
is  partitioned  or  if  there  are 
two  or  more  shares  of  equal 
value  and  not  smaller  than 
any  of  the  other  share  than 
one  of  such  equal  (share) 
shall  be  deemed  to  be  that 
from  which  the  other  shares 
are separated;  

Provided always that – 

(a)  When 

is 

an 

effected 

containing 

instrument 

of 
partition 
and 
agreement  to  divide  property 
in  severally  is  executed  and  a 
partition 
in 
pursuance  of  such  agreement 
the  duly  chargeable  upon  the 
instrument 
such 
partition  shall  be  reduced  by 
the  amount  of  duty  paid  in 
respect  of  first  instrument  but 
shall  not  be  less  than  three 
rupees.  

affecting 

(b) Where land is held on revenue 
settlement  for  a  period  not 
exceeding 
thirty  years  and 
paying the full assessment, the 
value  for  the  purpose  of  duty 
shall be calculated at not more 
than  five  times  the  annual 
revenue. 

(c)  Where a final order for effecting 
a  partition  passed  by  any 
Revenue  authority  or  any  Civil 
Court  or  an  award  by  an 
arbitrator  directing  a  partition  is 
stamped with the stamp required 
for an instrument of partition and 
an  instrument  of  partition  in 
pursuance of such order or ward 
is  subsequently  executed 
the 
duty in such instrument shall not 
exceed three rupees.  

46. PARTNERSHIP  

233 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
      A- Instrument of-  

(a)  Where  the  capital  of  the  partnership  does  not 

exceed Rs. 1,000;  

(b)  In any other case. 

B – Dissolution of - 
PAWN OF PLEDGE – See 

Agreement  relating  to deposit  of   Title  deeds  pawn 
of pledge (No.6) 
48. POWER OF ATTORNEY  
(as defined by section 2 (21) not being a XV-  

(i) 

the  sole 
When  executed  for 
purpose  of  procuring  the  registration  of  one 
or  more  documents  in  relation  to  a  single 
transaction or for admitting execution of one 
or more such documents;  

The same duty as a Bond (No. 15)  

Sixty four rupees. 
Thirty two rupees. 

Three rupees 

Act  XV of 
1882 

(ii)  When 

proceedings  under 
Cause Courts Act, 1882;  

required 

suits  or 
in 
the  presidency  small 

(iii)  When  authorising  one  person  or 
more to act in a single transaction other than 
the case mentioned in clause (a);  

(iv)  When  authorising  not  more  than 
five  persons  to  act  jointly  and  severally  in 
more than one transaction or generally;  

(v)  When authorising more than five 
persons but not more than ten persons to act 
jointly  and  severally  in  more  than  one 
transaction or generally;  

Three rupees 

Five rupees 

Twenty four rupees. 

Forty-eight rupees 

(vi)  When  given  for  consideration 
and  authorising  the  attorney  to  sell  any 
immovable property;  

The same duty  as  a Conveyance 
(No.  23)  for  the  amount  of  the 
consideration.  

(vii) 

In any other case. 

Four rupees for each authorised. 

Explanation  -  For  the  purpose  of  the  Article 
more  persons  than  one  when  belonging  to  the 
same firm shall be deemed to be one person  

N.  B-  The  term  “Registration” 
includes 
operation 
every 
incidental  to  registration  under 
the Indian Registration Act  

Act XVI of 
1908 

50.  PROTEST  OF  BILL  OR  NOTE,  that  is  to 
say,  any  declaration  in  writing  made  by  a 
Notary public or other person lawfully acting as 
such  is  attesting  the  dishonour  of  a  bill-of-
exchange or promissory note.  

Five rupees 

51.  PROTESTING  BY  THE  MASTER  OF  A  Five rupees 

234 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SHIP,  that  is  to  say,  any  declaration  of  the 
particulars of her voyage drawn up by him with 
a view to adjustment of losses or the calculation 
or  average  and  every  declaration  in  writing 
made by him against the charters or consignees 
for not loading or unloading the ship, when such 
declaration  is  attested  or  certified  by  a  Notary 
Public or other person lawfully action as such.  

See also Not of protest by the Master of a ship 
(No. 44)  

54.  RECONVEYANCE  OF  MORTGAGED 
PROPERLY-  
(a)  If  the  consideration  for  which  the  property 
was mortgaged does not exceed Rs. 1,000  

The same duty  as  a Conveyance 
(No.  23)  for  the  amount  of  the 
consideration  as  set  forth  in  the 
conveyance.  

(b)in any other case  

Forty eight rupees.  

55.  RELEASE,  that  is  to  say,  any  instrument 
(not  being  such  a  release  as  is  provided  for  by 
section  23-  A),  whereby  a  person  renounce  a 
claim  upon  another  person  or  against  any 
specified property-  
(a) if the amount of value of the claim does not 
exceed Rs. 1,000  

(b) in any other case  

56. RESPONDENTIA BOND, that is to say any 
instrument  securing  a  loan  on  the  cargo  laden 
or,  to  be  laden  on  Board  a  ship  and  making 
repayment contingent on the arrival of the cargo 
at the port of destination.  

The  same  duty  as  a  Bond  (No. 
15)  for  the  amount  or  value  as 
set forth in the release.  
Twenty four rupees.  

The same duty as a Bond (No. 15) 
for 
loan 
secured.  

the  amount  of 

the 

235 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description of instrument 

Proper stamp duty 

REVOCATION  OF  ANY  TRUST  ON 
SETTLEMENT-  
See settlement (No. 58), Trust (No. 64)  
57. SECURITY BOND OR MORTGAGE DEED, 
executed by way of security for the due execution 
of  an  office,  or  to  account  for  money  or  other 
property received by virtue thereof executed by a 
surety to secure the due performance of a contact-  

(a)  when  the  amount  secured  does  not  exceed 
Rs. 1,000  

The  same  duty  as  a  Bond  (No. 
15) for the amount secured.  

(b) in any other case  

Twenty four rupees.  

Exemptions 

Bond or other instrument, when executed-  
(a)  By  headmen  nominated  under  rules  framed 
in  accordance  with  the  Bengal  Irrigation 
Act,  1876,  section  99,  for  due  performance 
of their under that Act;  

(b) By  any  person 

the  purpose  of 
for 
guaranteeing  that  the  local  income  derived 
from  private  subscriptions  to  a  charitable 
dispensary or hospital, or any other object of 
public utility’ specified sum per mensem.  

(c)  Under No.—3—A of the rules made by the 
Government  of  Bombay  in  Council  under 
section  70  of  the  Bombay  Irrigation  Act, 
1879. 

(d)  Executed by persons taking advances under 
the Land Improvement Loans Act, 1883, or 
the  Agriculturist’s  Loans  Act,  1884,  or  by 
their sureties, as securities for the repayment 
of such advance;  

(e)  Executed by officers of Government of their 
sureties  to  secure  the  due  execution  of  an 
Officer or the due accounting for the money 
or other property received by virtue thereof;  

58. SETTLEMENT-  
A- Instrument of (including a deed of power)  

Ben Act III 
of 1876 

Bom  Act 
of 
VIII 
1879  

Act XIX of 
1883  

Act  XII  of 
1884  

 The  same  duty  as  a  Conveyance 
(No.  23)  for  sum  equal  to  the 
amount  or  value  of  the  property 
settled  as  set 
in  such 
settlement;  

forth 

236 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Provided that, where an agreement 
to settle is stamped with the stamp 
instrument  of 
required  for  an 
settlement,  and  on  instrument  of 
settlement  in  pursuance  of  such 
subsequently 
agreement 
executed, 
such 
instrument  not  shall  exceed  two 
rupees.   

the  duty  on 

is 

The  same  duty  as  a  Conveyance 
(No.  23)  for  a  sum  equal  to  the 
amount  or  value  of  the  property 
the 
concerned,  as  set 
instrument  of  revocation,  but  not 
exceeding forty rupees.  

for 

in 

One  and  a  half  time  the  duty 
payable  on  conveyance  (No.  23) 
for  a  consideration  equal  to  the 
nominal  amount  of 
the  shares 
specified in the warrant.  

Act  I  of 
1956.  

Act  I  of 
1956. 

Exemptions 

(a)  Deed  of  power  executed  on  occasion  of  a 

marriage between Muhammadans. 

(b) Hindus,  that  is  to  say,  any  settlement  of 
immovable  property  executed  by  a  Budhist 
in  Burma  for  a  religious  purpose  in  which 
no value has been specified and on which a 
duty of Rs. 10has been paid.  

B-Revocations of - 

See also TRUST (No. 64) 

59.—SHARE  WARRANTS  to  bearer  issued 
under the Companies Act, 1956.  

Exemptions 

Share  warrant  when  issued  by  a  Company  in 
pursuance of the Companies Act, 1956, section 
114,  to  have  effect  only  upon  payment,  as 
composition  for  the  duty,  to  the  collector  of 
Stamp revenue of-  

(a)  One-and-a-half  per  centum  of  the  whole 

subscribed capital of the company, or  

(b) If any company which has paid the said duty 
or  composition  in  full,  subsequently  issues 
an  addition  to  its  subscribed  capital  one-
and-a-half  per  centum  of  the  additional 
capital so issued.  

237 

 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
60.  SHIPPING  ORDER  for  relating  to  the 
conveyance of goods on board of any vessel.  

One rupee. 

61. SURRENDER OF LEASE-  

(a)  When  the  duty  with  which  the  lease  is 
chargeable,  does  not  exceed  seven  rupees  and 
fifty paise.  

The duty with which such leases 
chargeable.  

(b) in any other case  

Twenty four rupees 

Exemptions 

Surrender lease when such leases is exempted 
from duty.  

63. TRANSFER OF LEASE  
By  way  of  Assignment,  and  not  by  way  of 
under lease.  

The  same  duty  as  a  Conveyance 
(No.  23)  for  a  consideration  equal 
to the amount of the consideration 
for the transfer.  

Exemptions 

Transfer of any lease exempt from duty  
64.TRUST—  

A-  Declaration  of  or  concerning,  any  property 
when made by any writing not being a will.  

B—Revocation  of  or  concerning,  property  when 
made by any document other than a will.  

The  same  duty  as  Bond  (No.  15) 
for  a  sum  equal  to  the  amount  or 
value of the property concerned, as 
set  forth  in  the  instrument  but  not 
exceeding forty rupees.  

The same duty as a Bond (No. 15) 
for  a  sum  equal  to  the  amount  or 
value of the property concerned, as 
set forth in the instrument, but not 
exceeding forty rupees.  

See also settlement (No. 58)  

Valuation- See Appraisement (No. 8)  

65. Warrant for goods, that is to say, any instrument 
evidencing the title of any person therein named, or 
his assigns, or the holder thereof, to the property in 
any goods lying in or upon any dock, warehouse or 
wharf  such  instrument  being  signed  or  certified  by 
or  on  behalf  of  the  person  in  whose  custody  such 
goods may be.  

[Vide Meghalaya Act 11 of 1990, s. 2] 

Two rupees.  

238 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amendment of Schedule I of Act 2 of 1899.— In Schedule I, to the Indian Stamp Act, 1899 
for Article 1 to 10,12,15 to 20,22 to 26,28,29,31 to 36,38 to 46,48,50,54 to 61 and 63 to 65 the 
following shall be substituted, namely:- 

“Description of instrument 

Proper stamp duty 

“1  ACKNOWLEDGEMENT  of  a  debt 
exceeding  twenty rupees in  amount or value, 
written or signed by or on behalf of, a debtor 
in  order  to  supply  evidence  of  such  debt  in 
any book (other than a banker’s pass book) or 
on a separate piece of paper when such book 
or paper is left in the creditor’s possession :  
Provided  that  such  acknowledgement  does 
not  contain  any  promise  to  pay  the  debt  or 
any  stipulation  to  pay  interest  or  to  deliver 
any goods or other property.  

“2.  ADMINISTRATION-BOND  including  a 
bond, given under section 6 of the Government 
Saving  Bank  Act,  1873,  Act  V  of  1873  or 
section  291  or  section  376  of  the  Indian 
Succession Act, 1925 (Act XXXIX of 1925)-  

(a)  Where  the  amount  does  not  exceeds  Rs. 

1,000  

(b) In any other case 

“3  ADOPTION-DEED,  that  is  to  say  any 
instrument  (other  than  a  will)  recording  an 
adoption,  or  conferring  or  purporting  to  confer 
an authority to adopt.  

Two rupees. 

The  same  duty  as  a  bond  (No.  1) 
for such amount.  

Thirty rupees. 

Sixty rupees 

“4  AFFIDAVIT,  including  and  affirmation  or 
declaration  in  the  case  of  persons  by  law 
allowed 
instead  of 
swearing.  

to  affirm  or  declare 

Seven rupees 

Exemptions 

Affidavit or declaration in writing when made –  

(a)  as a condition of enlistment under the Indian 

Army Act, 1950 (Act XLVI of 1950). 

(b)  for  immediate  purpose  of  being  filed  or 
used  in  any  Court  or  before  the  officer  of 
any Court; or 

(c)  for the sole purpose of enabling any person 

239 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
receive  any  pension  or  charitable 

to 
allowance.  

“5 AGREEMENT OR MEMORANDUM OF 
AN AGREEMENT-  

(a) If relating to the sale of a bill of exchange;  

Two rupees 

 (b)  If  relating  to  the  sale  of  a  Government 
security;  

Subject  to  a  maximum  of  sixty 
four rupees for every Rs.10,000 or 
part  thereof  of  the  value  of  the 
security  

(c) If relating to the purchase or sale of shares, 
scrips,  stocks  bond,  debentures,  debenture 
stocks or any other marketable security of a like 
nature  in  or  of  any  incorporate  company  of 
other body corporate-  

(i) When such agreement or memorandum of an 
     agreement  is  with  or  through  a  Member 
     between  members  of  a  Stock  Exchange 
     recognised  under  the  Securities  Contracts 
    (Regulation) Act, 1956; Act XIIL of 1956.  

Two rupees for every Rs. 2,500 or 
part  thereof  of  the  value  of  the 
security at the time of its purchase 
or sale, as the case may be. 

(ii) In other cases;  

(d) If executed for service or for performance of 
work in any estate whether held by one person, 
or by more persons than one as co-owners, and 
whether  is  one  or  more  blocks,  and  situated  in 
Meghalaya where the advance given under such 
agreement does not exceed fifty rupees;  

Rupees two for every Rs. 2,500 or 
part  thereof  of  the  value  of  the 
security at the time of its purchase 
or sale, as the case may be.  

Two rupees 

(d) If not, otherwise provided for.  

Four rupees 

Exemptions 

“AGREEMENT OR MEMORANDUM OF AN 
AGREEMENT-  

(a)  For  or  relating  to  the  sale  of  goods  or 
merchandise  exclusively,  not  being  a  note  or 
memorandum chargeable under No. 43;  
(b)  Made  in  the  form  of  tenders  to  the 
Government of India for or relating to any loan-  

240 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“Description of instrument 

Proper stamp duty 

AGREEMENT TO LEASE-  
Lease (No.35)  
“6  AGREEMENT  RELATING  TO  DEPOSIT 
OF TITLE-DEEDS, PAWN OR PLEDGE, that 
is 
instrument  evidencing  an 
to  say,  any 
agreement relating to-  

(1)  The  deposit  of  title-deeds  or  instruments 
constituting or being evidence of the title to any 
property  whatever  (other  than  a  marketable 
security), or  

(2)  The  pawn  or  pledge  of  movable  property, 
where  such  deposit,  pawn  or  pledge  has  been 
made  by  way  of  security  for  the  repayment  of 
money  advanced  or  to  be  advanced  by  way  of 
loan of an existing or future debt-  

(a) If such loan or debt is repayable on demand 
or  more  than  three  months  from  the  date  of 
instrument evidencing the agreement-  

(i)  If  the  amount  of  loan  does  not  exceed  Rs. 
500;  
(ii)  If  it  exceeds  Rs.  500  and  does  not  exceed 
Rs. 1,000;  

Five rupees 

Ten rupees 

(iii)  And  for  every  Rs.  1,000  or  part  thereof  in 
excess of Rs. 1,000  

Ten rupees 

(b)  If  such  loans  or  debt  is  repayable  not  more 
than  three  months  from  the  date  of  such 
instrument.  

Half  the  duty  payable  under  sub-
clause (a) 

Exemptions 

Instrument  of  pawn  or  pledge  of  goods  if 
unattested.  
“7.  APPOINTMENT  IN  EXECUTION  OF  A 
POWER  
Whether  of  trustees  or  of  property,  movable  or 
immovable,  where  made  by  any  writing  not 
being a will-  

(a)  Where  the  value  of  the  property  does  not 
exceed Rs. 1,000;  

Fifty rupees. 

(b) In any other case  

Eighty-nine rupees 

241 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“8. APPRAISEMENT OR VALUATION made 
otherwise than under an order of the court in the 
course of suit-  

The same duty as a board (No. 15) 
or such amount.  

(a)  Where  the  amount  does  not  exceed  Rs. 
1,000  

Thirty rupees 

(b) In any other case  

Exemptions 

(a) APPRAISEMENT OR VALUATION made 
for  the  information  of  one  party  only,  and  not 
being in any manner obligatory between parties 
either by agreement or operation of law. 

(b)  Appraisement  of  crops  for  the  purpose  of 
ascertaining  the  amount  to  be  given  to  a 
landlord as rent.  

“9. APPRENTICESHIP-DEED, including every 
writing  relating  to  the  service  or  tuition  of  any 
apprentice  clerk  or  servant  placed  with  any 
master 
trade  or 
learn  any  profession, 
employment.  

to 

Exemptions 

Instrument  of  apprenticeship  executed  by  a 
Magistrate  under  the  Apprenticeship  Act,  1961 
(Act  LII  of  1961)  or  by,  which  a  person  is 
apprentice  by  or  at  the  charge  of  any  public 
charity.  

 “10.  ARTICLES  OF  ASSOCIATION  OF  A 
COMPANY-  
(a)  Where the company has  no share capital or 
the  nominal  share  capital  does  not  exceed 
Rs. 2,500;  

Thirty rupees. 

Eighty seven rupees 

(b) Where the nominal share capital exceeds Rs. 

Ninety-nine rupees 

2,500 but does not exceed Rs. 5,000. 

(c)   Where  the  nominal  share  capital  exceeds 
Rs. 5,000 but does not exceeds Rs. 1,00,000 

One hundred forty nine rupees 

(d) Where the nominal share capital exceeds Rs. 

Two hundred ninety eight rupees 

1,00,000  

242 

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exemptions 

Articles of any association not formed for profit 
and 
the 
registered  under  Section  25  of 
Companies Act, 1956 (Act I of 1956). See also 
memorandum  of  Association  of  Company  (No. 
39).  

Note 

(No.23). 
ASSIGNMENT-See 
Transfer  (no.  62)  and  Transfer  of  lease  (No.  63), 
as the case may be. 

conveyance 

ATTORNEY-See Power-of-attorney (No. 48)  
AUTHORITY  TO  ADOPT-See  Adoption-deed 
(No. 3) 

“12.  AWARD,  that  is  to  say,  any  decision  in 
writing by an arbitrator or umpire, not being an 
award directing a partition, on a reference made 
otherwise  than  by  an  order  of  the  Court  in  the 
course of a suit.  
“15.  BOND  (as  defined)  by  section  2  (5),  not 
being  a  DEBENTURE (No. 27),  and not  being 
otherwise  provided  for  by  this  Act,  or  by  the 
Court fees Act, 1870 (Act VII of 1870).  

The same duty as a Bond (No. 15) 
for the amount or value of the 
property to which the award 
relates as set forth in such award 
subject to a maximum of Ninety 
nine rupees  

Where the amount or value secured  
does not exceed Rs. 10.  
Where it exceeds Rs. 10 and does not  
exceed Rs. 50.  
Where it exceeds Rs. 50 and does not  
exceed Rs.100.  
Where it exceeds Rs. 100 and does not  
exceed Rs. 200.  
Where it exceeds Rs. 200 and does not  
exceed Rs. 300.  
Where it exceeds Rs. 300 and does not  
exceed Rs. 400. 
Where it exceeds Rs. 400 and does not  
exceed Rs. 500  
Where it exceeds Rs. 500 and does not  
exceed Rs. 600  
Where it exceeds Rs. 600 and does not  
exceed Rs. 700  
Where it exceeds Rs. 700 and does not  
exceed Rs. 800  
Where it exceeds Rs. 800 and does not  
exceed Rs. 900  

Two rupees 

Two rupees 

Three rupees 

Five rupees  

Eight rupees 

Ten rupees 

Fourteen rupees 

Eighteen rupees 

Twenty two rupees 

Twenty four rupees 

Twenty seven rupees 

243 

 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Thirty rupees 

Seventeen rupees 

Where it exceeds Rs. 900 and does not  
exceed Rs. 1000   
and for every Rs.  500 or part thereof in  excess 
of Rs. 1,000  
See  Administration  Bond  (No.  2),  Bottomry 
Bond  (No.  16)  Customs  Bond  (No.  26), 
Indemnity  Bond  (No.  34),  Respondential  Bond 
(No. 56), Security Bond (No. 57)  

Exemptions 

Bonds when executed by-  

(a)  Headmen  nominated  under  rules  framed  in 
accordance  with  Bengal  Irrigation  Act, 
1876, (Bengal Act,  III of 1876) Section 99, 
for  the  due  performance  of  their  duties 
under that Act;  

(b)  Any 

for 

the 

person 

purposed 

of 
guaranteeing  that  the  local  income  derived 
from  private  subscriptions  to  a  charitable 
dispensary or hospital or any other object of 
public  utility,  shall  not  be  less  than  a 
specified sum per mensem.  

“16  BOTTOMRY  BOND,  that  is  to  say,  any 
instrument  where  by  the  master  of  a  sea-going 
ship borrows money on the security of a ship to 
enable him to preserve the ship or prosecute her 
voyage.  

The same duty as a Bond (No. 15) 
for such amount  

CANCELLATION, 

of 
“17 
instrument  by  which  any 
(including  any 
instrument  previously  execute  is  cancelled),  if 
attested and not otherwise provided for.  

instrument 

Thirty rupees 

See  also  RELEASE  (No.  55)  Revocation  of 
Settlement  (No.  58-B),  Surrender  of  Lease 
(No.61), Revocation of Trust (No. 64-B)  

“18 CERTIFICATION OF SALE (in respect of 
each  property  put  up  a  separate  lot  and  sold), 
granted to the purchase of any property sold by 
public auction by  a Civil  or Revenue Court, or 
Collector or other Revenue Officer-  

(a) Where the purchase money does not exceed 
Rs. 10  
(b)  Where  the  purchase  money  exceed  Rs.  10 
but does not exceed Rs. 25;  

Two rupees 

Three rupees 

244 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The same duty as a conveyance 
(No. 23), for a consideration equal 
to the amount of the purchase 
money only.  
Two rupees 

Seven rupees 

Sixty rupees 

(c) In any other case .....  

OR 

“19.CERTIFICATE 
OTHER 
DOCUMENT,  evidencing  the  right  or  title  of 
the holder thereof or any other person, either to 
any  shares,  scrip  or  stock 
in  or  of  any 
Incorporated  company  or  other  body  corporate 
or to become proprietor of shares, scrip or stock 
in or any such company or body.  

See  also  LETTERS  OF  ALLOTMENT  OF 
SHARES (No.36)  

“20.  CHARTERED  PARTY  that  is  to  say  any 
instrument (except an agreement for the hire of 
a  tugsteamer),  whereby  a  vessel  or  some 
specified  principal  part  thereof  is  let  for  the 
specified  purposes  of  the  charterer,  whether  it 
includes a penalty clause or not.  

“22. COMPOSITION-DEED, that is to say, any 
instrument  executed  by  a  debtor,  whereby  the 
conveys  his  property  for  the  benefit  of  his 
creditors or whereby payment of a composition 
or  divident  on  their  debt  is  secured  to  the 
creditors, or whereby provision is made for the 
continuation  of  debtor’s  business  under  the 
supervision  of  inspectors  or  under  letters  of 
license, for the benefit of his creditors.  

“23  CONVEYANCE  (as  defined  by  section 
2(10) not being a Transfer charged or exempted 
under No. 52-  

Where the amount or value of the consideration 
for  such  conveyance  as  set  forth  therein  does 
not exceed Rs.50;  

Three rupees 

Where  it  exceeds  Rs.  50  but  does  not  exceed 
Rs. 100;  
Where  it  exceeds  Rs.  100  but  does  not  exceed 
Rs. 200  
Where  it  exceeds  Rs.  200  but  does  not  exceed 
Rs.300  
Where  it  exceeds  Rs.  300  but  does  not  exceed 
Rs.400  
Where  it  exceeds  Rs.  400  but  does  not  exceed 
Rs.500  

Five rupees  

Nine rupees  

Thirteen rupees  

Seventeen rupees  

Twenty three rupees 

245 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
Where  it  exceeds  Rs.  500  but  does  not  exceed 
Rs.600  
Where  it  exceeds  Rs.  600  but  does  not  exceed 
Rs.700  
Where it exceeds Rs. 700 but  does not  exceed 
Rs.800  
Where it exceeds Rs. 800 but  does not  exceed 
Rs.900  
Where it exceeds Rs. 900 but  does not  exceed 
Rs.1000  
For  every  Rs.500  or  part  thereof  in  excess  of 
Rs. 1,000;  
Where  it  exceeds  Rs.  50,000  but  does  not 
exceed Rs.90,000  
Where  it  exceeds  Rs.  90,000  but  does  not 
exceed Rs.1,50,000  
And where it exceeds Rs. 1,50,000;  

Twenty seven rupees  

Thirty two rupees  

Thirty seven rupees  

Forty rupees  

Forty five rupees  

Twenty three rupees  

rupees 

for  every  one 

Sixty 
thousand rupees  
Eighty 
thousand rupees  
Ninety-nine  rupees  for  every  one 
thousand rupees  

for  every  one 

rupees 

                   Provided that where the “instrument” or the conveyance is in respect of an industrial 
Loan certified as such by the Director of Industries Meghalaya the Stamp duty shall be half of 
the above rate.  

Exemptions 

Assignment of copyright under the Indian 
Copyright Act, 1957. (Act XIV of 1957)  

CO-PARTNERSHIP DEED see Partnership 
(No. 46)  

“24. COPY OR EXTRACT  
Certified to be a true copy or extract or by 
order of any public officer and not chargeable 
under the law for the time being in force 
relating to court fees-  

(i)  If  the  original  was  not  chargeable  with 
duty,  or  if  the  duty  with  which  it  was 
chargeable does not exceed one rupee;  

Four rupees  

(ii) If  any  other  case  not  falling  within  the 

Seven rupees  

provision of section 6A  

Exemptions 

(a)  Copy of any paper which a public officer is 
expressly  required  by  law  to  make  or 
furnish for record in any public office or for 
any public purpose;  

(b) Copy  of,  or  extract  from  any  register 

246 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
relating 
to  births,  baptisms,  naming, 
dedications  marriages,  divorce,  deaths  or 
burials.  

25.  COUNTERPART  OR  DUPLICATE  of  any 
instrument,  chargeable  with  duty  and  in  respect 
of which the proper duty has been paid-  

(a)  If 

the  duty  with  which 

the  original 
instrument  is  chargeable  does  not  exceed 
two rupees; 

(b) In  any  other  case  not  falling  within  the 

provisions of section 6A.  

Counterpart of any lease granted to a cultivator 
when such lease is exempted from duty.  

26. CUSTOM-BOND-  

(a)  Where 
Rs.1,000  

the  amount  does  not  exceed 

The  same  amount  as  bond  (No. 
15) for such amount. 

Forty rupees  

Two rupees  

(b) In any other case  

28.  DELIVERY  ORDER  IN  RESPECT  OF 
GOODS that is to say, any instrument entitling 
any person therein named, or his assigns or the 
holder  thereof,  to  the  delivery  of  any  goods 
lying in  any dock or port  or in  any warehouse 
in which goods are stored or deposited on rent 
or  hire,  or  upon  any  wharf,  such  instrument 
being signed by or behalf of the owner of such 
goods upon the sale or transfer of the property 
therein,  when  such  goods  exceed  in  value 
twenty rupees. 

DEPOSIT OF TITLE DEEDS  
See  agreement  relating  to  Deposit  of  Title 
deeds, pawn or Pledge (No. 6). 

DISSOLUTION  OF  PARTNERSHIP  See 
partnership (No. 46) 

“9. DIVORCE-Instrument of, that is to say, any 
instrument  by  which  any  person  effects  the 
dissolution of his marriage. 

Twenty rupees  

DOWER-Instrument  of,  see  settlement  (No. 
58) 

247 

 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
 
 
DUPLICATE-see counterpart (No. 25)  

“31. EXCHANGE OF PROPERTY-Instrument 
of.  

EXTRACT-See copy (No. 24)  

“FURTHER  CHARGE-INSTRUMENT  of, 
that  is  to  say,  any  instrument  imposing  a 
further charge on mortgaged property-  

(a)  When  the  original  mortgage  is  one  of  the 
description  referred  to  in  clause  (a)  of  Article 
No.40 (that is, with possession).  

(b)  When  such  mortgage 
the 
description  referred  to  in  clause  (b)  of  Article 
No. 40 (that is, without possession):-  

is  one  of 

(i)  If at the time of execution of the instrument 
of further charge possession of the property 
is  given  or  agreed  to  be  given  under  such 
instrument  

(ii) If possession is not so given  

The  same  duty  as  conveyance 
(No.23)  for  a  consideration  equal 
to  the  value  of  the  property  of 
greatest  value  as set  forth in  such 
instrument.  

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal 
the  further 
to 
charge 
such 
by 
instrument.  

the  amount  of 

secured 

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal 
to  the  total  amount  of  the  total 
amount  of  the  charge  (including 
the  original  mortgage  and  any 
further charge already made), less 
the  duty  already  paid  on  such 
original  mortgage  and 
further 
charge.  

The same duty as a Bond (No.15) 
for  the  amount  of  the  further 
charge 
such 
instrument.  

secured 

by 

“33. GIFT-Instrument of not being a settlement 
(No. 58), or will or Transfer (No. 62)  

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal 
to the value of the property as set 
forth in such instrument.  

HIRING  AGREEMENT-  Or  agreement  for 
service, see agreement (No.5)  

“34. INDEMNITY BOND.  

INSPECTORSHIP  DEED;  see  composition-
Deed No. 22  

The same duty as a security Bond 
(No. 57) for the same amount.  

248 

  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
“35. LEASE-including and under lease or sub-lease 
and any agreement to let or sub-let:-  

(a)Whereby  such  lease  the  rent  is  fixed  and  no 
premium is paid or delivered:-  

(i) Where the lease purports to be for a term of less 
than one year;  

(ii) Where the lease purports to be for a term of not 
less than one year but not more than five years;  

(iii)  Where  the  lease  purports  to  be  for  a  term 
exceeding five years and not exceeding ten years;  

(iv)  Where  the  lease  purports  to  be  for  a  term 
exceeding  ten  years  and  not  exceeding  twenty 
years;  

(v)  Where  the  lease  purports  to  be  for  a  term 
exceeding  twenty  years  and  not  exceeding  thirty 
years;  

The  same  duty  as  a  Bond  (No. 15) 
for  the  whole  amount  payable  or 
deliverable under such lease.  
The  same  duty  as  a  Bond  (No.15) 
for  the  amount  or  value  of  the 
average annual rent reserved.  

The  same  duty  as  a  conveyance 
(No.23) for a consideration equal to 
the amount or value of the average 
annual rent reserved  
The  same  duty  as  a  conveyance 
(No.23) for a consideration equal to 
twice  the  amount  or  value  of  the 
average annual rent reserved.  
The  same  duty  as  a  conveyance 
(No.23) for a consideration equal to 
three  times  the  amount  or  value  of 
the average annual rent reserved.  

(vi)  Where  the  lease  purports  to  be  for  a  term 
exceeding  thirty  years  and  not  exceeding  one 
hundred years;  

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal  to 
four times the amount or value of the 
average annual rent reserved. 

(vii)  Where  the  lease  purports  to  be  for  a  term 
exceeding one hundred years or in perpetuity;  

(viii) Where the lease does not purport to be for any 
definite term;  

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal  in 
the case of a lease granted solely for 
agricultural purpose to one-tenth and 
in  any  other  case  to  one  sixth  of  the 
whole  amount  of  rents  which  would 
be paid or delivered in respect of the 
first fifty years of the lease. 

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal  to 
three  times  the  amount  or  value  of 
the average annual rent which would 
be  paid  or  delivered  for  the  first  ten 
years if the lease continued so long.  

249 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b)Where the lease is granted for a fine or premium, 
or  for  money  advanced  and  where  no  rent  is 
reserved;  

(c)  Where  the  lease  is  granted  for  a  fine  or 
premium,  or  for  money  advanced  in  additions  to 
rent reserved;  

Exemption 

Lease, executed in the case of cultivator and for the 
purpose of cultivation (including a lease of trees for 
the  production  of  food  or  drinking),  without 
payment or delivery of any fine or premium when a 
definite  term  is  expressed  and  such  term  does  not 
exceed  one  year,  or  when  the  average  annual  rent 
received does not exceed one hundred rupees.  

           In this exemption a lease for the purpose of 
cultivation  shall  include  a  lease  of  lands  for 
cultivation together with a home stand or tank.  
Explanation:- When a lease under takes to pay any 
recurring  charge,  such  as  Government  revenue, 
land lord’s share of cesses, or the owner’s share of 
Municipal  rates  or 
law 
recoverable from the lessor, the amounts so agreed 
to be paid by the lesse shall be deemed to be part of 
the rent .  

taxes,  which 

is  by 

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal  to 
the  amount  or  value  of  such  line 
premium  or  advance  as  set  forth  in 
the lease.  

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal  to 
the  amount  or  value  of  such  line 
premium  or  advance  as  set  forth  in 
the  lease  in  addition  to  the  duty 
which would have been payable such 
lease,  if  no  fine  or  premium  or 
advance had been paid or delivered:  
       Provided  that,  in  any  case  when 
an  agreement  to  lease  is  stamped 
with  the  advolorem  stamp  required 
for  a  lease,  and  a  lease  in pursuance 
of  such  agreement  is  subsequent 
executed the duty on such lease shall 
not  exceed  one  rupee  and  fifty  five 
paise. 

Two rupees 

“36. LETTER OF ALLOTMENT OF SHARES; in 
any company or proposed company or in respect of 
any loan to be raised by any company or proposed 
company. 

Forty rupees 

also 

See 
DOCUMENT (No.19).  

CERTIFICATE  OR  OTHER 

“38.LETTER  OF  LICENSE,  that  is  to  say  any 
agreement  between  a  debtor  and  his  creditors  that 
the  letter  shall,  for  a  specified  time  suspend  their 
claims and allow the debtor to carry on business at 
his own discretion.  

250 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
“39.MEMORANDUM  OF  ASSOCIATION  OF  A 
COMPANY-  

(a) If accompanied by articles of association under 
section 26 of the Companies Act, 1956  

One  hundred  nineteen  rupees  (Act  I 
of 1956)  

(b) If not so accompanied  

(i)  Where the normal share capital does not exceed 

Two hundred ninety eight rupees.  

one lakh of rupees  

(ii)  Where  the  nominal  share  capital  exceeds  one 

Four hundred ninety five rupees. 

lakh of rupees  

Exemption 

Memorandum  of  any  association  not  formed  for 
profit  and  registered  under  Section  25  of  the 
Companies Act, 1956  

(Act. I of 1956) 

“40. MORTGAGE-DEED not being an Agreement 
relating to Deposit of Title Deeds, Pawn or pledge 
(No.  6)  Bottomry  Bond  (No.16),  Mortgage  of  a 
Crop  (No.41),  Respondentia  Bond  (No.56)  of 
Security Bond (No.57).  

(a)  When possession of the property or any part of 
the property comprise in such deed is given by 
the mortgagor or agreed to be given; 

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal  to 
the amounts secured by such deed.  

(b)  When possession of the property or any part of 
the property comprise in such deed is not given 
by the mortgagor nor agreed to be given;  

The same duty as a Bond (No.15) for 
the amount secured by such deed  

Explanation-A  mortgagor  who  gives 
the 
mortgagee a power of attorney to collect rents or a 
lease of the property mortgaged or a part thereof is 
deemed  to  give  possession  within  the  meaning  of 
this article.  

to 

(c) (i)When a collateral or auxiliary or additional or 
substituted security, or by way of further assurance 
for 
the 
the  above  mentioned  purpose  where 
principal  or  primary  security  is  duly  stamped  for 
every sum secured not exceeding Rs.1,000  

Four rupees 

(ii) And for every Rs.1,000 or part thereof  
secured in excess of Rs. 1,000  

Four rupees 

251 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Act XIX of 1883) 

Exemption 

(1) Instrument executed by persons taking advance 
under  the  Land  Improvement  Loans  Act.  1883,  or 
the  Agriculturist’s  Loan  Act,  1884.)  or  by  their 
sureties  as  security  for  the  repayment  of  such 
advance. 

(2) Letter of the hypothecation accompanying a bill 
of exchange.  

“41.  MORTGAGE  OF  CROP,  in  including  any 
instrument  evidencing  an  agreement  to  secure  the 
repayment of a loan made upon any mortgage of a 
crop,  whether  the  crop  is  or  is  not  in  existence  at 
the time of the mortgage-  

(a) When the loan is repayable not more than three 
months from the date of the instrument.  

For every sum secured not exceeding Rs.200 and 

Two rupees  

For every Rs.200 of part thereof secured in excess 
of Rs.200  

Two rupees 

(b)  When  the  loan  is  repayable  more  than  three 
months,  but  not  more  than  eighteen  months  from 
the date of instrument-  

Exemption 

that 

is 
note, 

endorsement, 

to  say  any 
“42.NOTARIAL  ACT, 
instrument, 
attestation, 
certificate or entry not being a protest (No.50) made 
or signed by a Notary Public in the execution of the 
duties of his office, or by the other person lawfully 
acting as a Notary Public.  

Seven rupees 

See also protest of Bill or Note (No.50).  

“43.  NOTE  OR  MEMORANDUM,  sent  by  a 
Broker  or  Agent  to  his  principal  intimating  the 
purchase or sale on account of such principal-  

Two hundred ninety eight rupees.  

(a) Of any goods exceeding in value twenty rupees; 

Two rupees 

(b)  Of  any  stock  or  marketable  security  exceeding 
in value twenty rupees.  

“44. NOTE OF PROTEST BY THE MASTER OF 
A  SHIP-  See  also  protests  by  the  master  of  ship 
(No.51).  

Two  rupees  for  every  Rs.5,000  or 
part thereof of the value of the stock 
or  security  subject  to  a  maximum  of 
forty rupees 

252 

 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
Order for the payment of money-  
See Bill Exchange (No.13).  

“45.  PARTITION-  Instrument  of  [as  defined  by 
section 2 (15)]  

The same duty as a Bond (No.15) for 
the  amount  of  the  value  of  the 
separated  shares  or  shares  of  the 
property.  
N.B-  The  largest  share  remaining 
after  the  property  is  partitioned  or  if 
there are two or more shares of equal 
value and not smaller than any of the 
other  share  than  one  of  such  equal 
(share)  shall  be  deemed  to  be  that 
from  which  the  other  shares  are 
separated.  
Provided always that-  
(a)  When  an  instrument  of  partition 
containing  an  agreement  to  divide 
property in severally is executed and 
a partition is affected in pursuance of 
such  agreement  the  duty  chargeable 
upon  the  instrument  affecting  such 
partitions  shall  be  reduced  by  the 
amount  of  duty  paid  in  respect  of 
first  instrument  but  shall  not  be  less 
than four rupees.  

(b)  Where  land  is  held  on  revenue 
settlement for a period not exceeding 
the  full 
thirty  years  and  paying 
assessment the value for the purpose 
of  duty  shall  be  calculated  at  not 
more  than  five  times  the  annual 
revenue.  
(c) Where a final order for affecting a 
partition  passed  by  any  Revenue 
authority  or  any  Civil  Court  or  an 
award  by  an  arbitrator  directing  a 
partition,  is  stamped  with  the  stamp 
instrument  of 
required 
an 
partition  and  an 
instrument  of 
partition  in  pursuance  of  such  order 
or  award  is  subsequently  executed 
duty  in  such  instrument  shall  not 
exceed four rupees. 

for 

46. PARTNERSHIP  
A-Instrument of-  

(a)  Where  the  capital  of  the  partnership  does  not 
exceed Rs.1,000  

The same duty as a Bond (No. 15)  

(b) In any other case  

Eighty rupees  

253 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B.-Dissolution of-  

Forty rupees 

Pawn or pledge-See Agreement relating to Deposit 
of Title-deeds pawn or pledge (No.6)  

“48. POWER OF ATTORNEY  
(as defined by section 2(21) not being a proxy-  

the  sole  purpose  of 
(a)  When  executed  for 
procuring 
registration  of  one  or  more 
the 
documents in relation to a single transaction or for 
admitting  execution  of  one  or  more  such 
documents;  

Four rupees 

Four rupees ACT XV of 1882  

Seven rupees  

Thirty rupees  

Sixty rupees.  

The  same  duty  as  a  Conveyance 
(No.23)  for  the  amount  of  the 
consideration  

rupees 

Five 
authorised 

for 

each 

person 

Seven rupees.  

Seven rupees 

(b)  When  required  in  suits  or  proceedings 
under  the  presidency  small  Cause  Courts  Act, 
1882.  
(c) When authorising one person or more to act 
in  a  single  transaction  other  than  the  case 
mentioned in clause (a);  
(d)  When  authorising  not  more  than  five 
persons  to  act  jointly  and  severally  in  more 
than one transaction or generally;  

(e)  When  authorising  more  than  five  persons 
but not more than ten persons to act jointly and 
severally  in  more  than  one  transaction  or 
generally;  
for  consideration  and 
(f)  When  given 
authorising the attorney to sell any immovable 
property;  

(g) In any other case  

Explanation-for the purpose of these Article More 
persons than one when belonging to the same firm 
shall be deemed to be one person.  
N.B.-the 
includes  every 
operation incidental to registration under the Indian 
Registration Act, 1908 (ACT XVI of 1908).  

term  “Registration” 

“50. PROTEST OF BILL OR NOTE, that is to say, 
any declaration in writing made by a Notary public 
or  other  person  lawfully  acting  as  such,  attesting 
the  dishonour  of  a  bill-of-exchange  or  promissory 
note.  
“51.  PROTEST  BY  THE  MASTER  OF  A  SHIP, 
that  is  to  say,  any  declaration  of  the  particular  of 
her  voyage  drawn  up  by  him  with  a  view  to 
adjustment of losses or the calculation of averages 
and  every  declaration  in  writing  made  by  him 
against the charters or consignees for not loading or 
unloading  the  ship,  when  such  declaration  is 
attested  or  certified  by  a  Notary  Public  or  other 

254 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
person lawfully acting as such.  

“54.  RECONVEYANCE  OF  MORTGAGED 
PROPERTY-  
(a) If the consideration for which the property was 
mortgaged does not exceed Rs.1,000  

for 

The  same  duty  as  conveyances  (No. 
23) 
such 
consideration  as  set  forth  in  the 
conveyance.  

amount  of 

the 

(b) In any other case 

Sixty rupees  

“55.RELEASE,  that  is  to  say,  any  instrument  (not 
being  such  a  release  as  is  provided  for  by  section 
23-A),where  by  a  person  renounces  a  claim  upon 
another person or against specified property-  

(a)  If  the  amount  of  value  of  the  claim  does  not 
exceed Rs.1,000; 

The same duty as a Bond (No.15) for 
such  or  value  as  set  forth  in  the 
release. 

(b) In any other case  

Thirty rupees  

The  same  duty  as  a  Bond  (No.15), 
for the amount of the loan secured. 

“56.  RESPONDENTIA  BOND,  that  is  to  say,  any 
instrument securing a loan on the cargo laden or to 
be  laden  on  board  a  ship  and  making  repayment 
contingent on the arrival of the cargo at the port of 
destination.  

REVOCATION  OF  ANY 
SETTLEMENT-  
See settlement (No.58), Trust (No.64)  

TRUST  OR 

“57. SECURITY BOND OR MORTGAGE DEED, 
executed  by  way  of  security  for  the  due  execution 
of  an  office,  or  to  account  for  money  or  other 
property received by virtue thereof or executed by a 
secure the due performance of a contract-  

(a)  When  the  amount  secured  does  not  exceed  
      Rs.1,000  
(b) In any other case.  

The same duty as a Bond (No.15) for 
the amount secured.  
Thirty rupees 

Exemption 

Bond or other instrument, when executed-  
(a)  By  headman  nominated  under  rules  framed  in 
accordance  with  the  Bengal  Irrigation  Act, 
1876, (Ben. Act III of 1876) section 99, for due 
performance of their duties under that Act;  
(b)  By any person for the purpose of guaranteeing 
that  the  local  income  derived  from  private 
subscription  to  a  charitable  dispensary  or 

255 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
hospital,  or  any  other  object  of  public  utility, 
specified sum per mensem.  

(c)  Under  No.-3-A  of  the  rules  made  by  the 
Government  of  Bombay  in  Council  under 
section 70 of the Bombay Irrigation Act, 1879; 
(Bom. Act VII of 1879)  

(d)  Executed by persons taking advances under the 
Land Improvement Loans Act, 1883, (Act XIX 
of 1883) or the Agriculturist’s Loans Act, 1884, 
(Act  XII  of  1884)  or  by  their  sureties,  as 
sureties, as securities for the repayment of such 
advance;  

(e)  Executed  by  officers  of  Government  or  their 
sureties  to  secure  the  due  execution  of  an 
Office or the due accounting for money or other 
property received by virtue thereof;  

“58 SETTLEMENT-  
A-Instrument of (including a deed of power)  

Exemption 

(a)  Deed  of  power  executed  on  the  occasion  of  a 

marriage between Muhammadans. 

(b)  Hindus,  that  is  to  say,  any  settlement  of 
immovable property executed by a Buddhist in 
Burma  for  a  religious  purpose  in  which  no 
value has been specified and on which a duty of 
Rs.10 has been paid.  

B-revocation of-  

See also TRUST (No.64)  
“59-SHARE  WARRANTS  to  bearer  issued  under 
the Company Act, 1956, (Act I of 1956)  

The  same  duty  as  a  conveyance 
(No.23)  for  a  sum  equal  to  the 
amount  or  value  of  the  property 
settled as set forth in such settlement;  
Provided that, where an agreement to 
settle  is  stamped  with  the  stamp 
required 
instrument  of 
an 
settlement,  and  on  instrument  of 
in  pursuance  of  such 
settlement 
agreement  is  subsequently  executed, 
the duty on such instrument shall not 
exceed three rupees.  

for 

The  same  duty  as  a  conveyance 
(No.23)  for  a  sum  equal  to  the 
amount  or  value  of  the  property 
concerned,  as 
the 
set 
instrument  of  revocation,  but  not 
exceeding forty rupees.  

for 

in 

conveyance 

One-and-a-half time the duty payable 
a 
on 
consideration  equal  to  the  nominal 
amount of the shares specified in the 
warrant. 

(No.23) 

for 

256 

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exemptions 

Share  warrant  when  issued  by  a  Company  in 
pursuance  of  the  Companies  Act,  1956,  (Act  I  of 
1956.)  section  114,  to  have  effect  only  upon 
payment,  as  composition  for  duty,  to  the  collector 
of stamp revenue of—  

(a)  One-and-a-half  per  centum  of 

the  Whole 

subscribed capital of the company, or  

(b)  If any of the company which has paid the said 
duty or composition in full, subsequently issues 
an addition to its subscribed capital one-and-a-
half  per  centum  of  the  additional  capital  so 
issued.  

 “60-SHIPPING ORDER for or relating to the 
conveyance of goods on board of any vessel.  
“61-SURRENDER OF LEASE-  

(a)  When  the  duty  with  which  the  lease  is 
       chargeable,  does  not  exceed  seven  rupees 
       and fifty paise.  

Two rupees 

The  duty  with  which  such  lease  is 
chargeable.  

(b) In any other case  

Exemptions 

Thirty rupees. 

Surrender of lease, when such lease is exempted 
from duty.  

“63-TRANSFER  OF  LEASE  By  way  of 
Assignment, and not by way of under lease.  

Exemptions 

Transfer of any lease exempt from duty. 
“64.TRUST-  
A-declaration of or concerning, any property when 
made by any writing not being a will.  

B-Revocation  of  or  concerning  property  when 
made by any document other than a will.  

The  same  duty  as  a  conveyance 
(No.23)  for  a  consideration  equal  to 
the  amount  of  the  consideration  for 
the transfer.  

The same duty as a Bond (No.15) for 
a sum equal to the amount or value of 
the property concerned, as set forth in 
the instrument but not exceeding fifty 
rupees.  

The same duty as a Bond (No.15) for 
a sum equal to the amount or value of 
the property concerned, as set forth in 
the instrument but not exceeding fifty 
rupees.  

also  Settlement 

See 
Appraisement (No.8)  

(No.58)  Valuation-See 

“65.  Warrant  for  goods,  that  is  to  say,  any 
instrument  evidencing  the  title  of  any  person 
therein named, or his assigns, or the holder thereof, 
to  the  property  in  any  goods  lying  in  or  upon  any 
dock,  warehouse  or  wharf,  such  instrument  being 

Three rupees 

257 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
signed or certified by or on behalf of the person in 
whose custody such goods may be.  

[Vide Meghalaya Act 5 of 1993, s. 2] 

Amendment of Schedule – I.—In Articles 35 to schedule 1 of the Indian Stamp Act, 1899, 

(as amended by Meghalaya) after entry No. (c), new entry (d) shall be inserted as follows,- 

Description of Instrument 

Proper stamp duty 

“d. Where lease is granted for 
mining of 
minerals: 
(i)  Where  the  lease  is  granted  for 
more  than  one  year  and  not 
exceeding ten years 

(ii) Where the lease is granted for 
more than ten years and not 
exceeding twenty years 

(iii)Where the lease is granted for more 
not 

and 

than 
years 
twenty 
exceeding thirty years 

(iv)Where the lease is granted for more 
than thirty years and not exceeding 
fifty years. 

[Vide Meghalaya Act 6 of 2020, s. 2] 

Arunachal Pradesh 

One  rupee  for  every  hundred  rupees  of  the  total  
amount  of 
the  average  annual  royalty  payable 
calculated on the highest annual extraction of minerals 
as per approved mining plan. 

Two rupees for every hundred rupees of the total 
amount of the average annual royalty calculated on the 
highest annual extraction of minerals as per approved 
mining plan. 

Three  rupees  of  every  hundred  rupees  of  the  total 
amount  of  the  average  annual  royalty  payable 
calculated  on  the  highest  annual  extraction  of 
minerals as per approved mining plan. 

Four  rupees  for  every  hundred  rupees  of  the  total 
amount  of  the  average  annual  royalty  payable 
calculated  on  the  highest  annual  extraction  of 
minerals as per approved mining plan." 

Amendment of Schedule-1 of Act No. 2 of 1899.—In the Indian Stamp Act, 1899 in Schedule-I (except 
for Item Nos. 13,14, 27, 37, 37, 47,49, 52, 53, 56, 62) for Item Nos 1,2,3,4,5,6,7,8,9,10, 11, 12,15, 16, 
17,18, 
29,30,31,33,34,35,36,38,39,40,41,42,43,44, 
45,46,48,50,51,54,55,57,58, 59,60, 61,63, 64 and 65, the following shall be substituted, namely:-- 

24,25,26, 

23, 

19, 

28, 

20, 

22, 

Item No. 

1. 

Description of Instrument 
1 
ACKNOWLEGDMENT  of  a  debt  exceeding  twenty 
rupees  in  amount  or  value,  written  or signed  by,  or  on 
behalf of, a debtor in order to supply evidence of such 
debt in  any  book  (other than  a  banker’s  Pass-Book)  or 
on a separate piece of paper when such book or paper is 
left in the creditor’s possession; 
Provided  that  such  acknowledgement  does  not  contain 

Proper Stamp-Duty 
2 
Rs. 20.oo 

258 

 
 
 
 
 
 
 
 
 
 
 
 
2. 

3. 

4. 

any  promise  to  pay  the  debt  or  any  stipulation  to  pay 
interest or to deliver any goods or other property. 
ADMINISTRATION-BOND  including  a  bond  given 
under section 256 of Indian Succession Act, 1865 (10 of 
1865), section 6 of the Government Saving bank Act, (5 
of  1873),  section  78  of  the  Probate  and  administration 
Act, 1881 (5 of 1881), or section 9 of section 10 of the 
Succession Certificate Act, 1889 (7 of 1889). 

ADOPTION-DEED,  that  is  to  say,  any  instrument 
(other  than  a  will) recording  an  adoption  or  conferring 
or  purporting 
to  adopt, 
ADVOCATE, see Entry as an Advocate (No. 30) 

to  confer  an  authority 

Rs. 50.00 in all cases. 

Rs. 100.00 

AFFIDAVIT including an affirmation or declaration in 
the case  of  person by  law allowed to  affirm  or  declare 
instead of swearing. 

Rs. 10.00 

Exemptions 

Affidavit or declaration in writing when made- 

(a)  as  a  condition  of enrolment  under the  Indian  Army 
Act, 1911 (8 of 1911) or the Indian Air Force Act, 1932 
(14 of 1932); 

(b) for the immediate purpose of being filed or used in 
any Court; or before he officer or any court; or 

(c)  for  the  sole  purpose  of  enabling  any  person  to 
receive any pension or charitable allowance. 

5. 

AGREEMENT 
AGREEMENT 

OR 

MEMORANDUM 

OF 

(a) if relating to the sale of a bill of exchange; 

Rs. 5.00 

(b)  If  relating  to  purchase  or  sale  of  shares,  scripts, 
stocks, bonds, debentures, debenture stocks or any other 
in  or  any 
marketable  security  of  a 
incorporated company or other body corporate- 

like  nature 

(i)  When  such  agreement  or  memorandum  of  an 
agreement  is  with  or  through  a  member  or  between 
members  of  a  stock  exchange  Recognized  under  the 
Securities Contracts  (Regulation) Act, 1956. 

 (ii) in other cases 

(d) If executed for service or for performance of work in 
any  estate  whether  held  by  one  person  or  by  more 
persons  than  one  as  co-owner  and  whether  in  one  or 
more  blocks  and  situated  in  Arunachal  Pradesh  where 
the advance given under such agreement does not exceed 
one thousand rupees. 

Three rupees for every Rs.5,000 
or part thereof of the value of the 
security at the time of, its 
purchase or sale as the case may 
be. 
Five rupees for every Rs. 5,000 
or part thereof of the value of 
the security at the time of its 
purchase or sale as the case may 
be.  

Rs.5.00 

(e) If not, otherwise provided for 
Exemptions 

Rs.10.00 

Agreement or memorandum of agreement— 

259 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6. 

7.  

8. 

(a) for or relating to the sale of goods or merchandise 
exclusively not being a NOTE OR MEMORANDUM 
chargeable under No. 43 
(b) made in the form of tenders to the Central 
Government for or relating to any loan ; Agreement to 
Lease : See Lease (No. 35) 
AGREEMENT BELATING TO DEPOSIT OF TITLE-
DEEDS,  PAWN  OR  PLEDGE,  that  is  to  say,  any 
instrument evidencing an agreement relating to- 
(1) the deposit of title-deeds or instruments constituting 
of being evidence of the tile to any property whatever 
(other than a marketable security); or 
(2) the pawn or pledge of movable property; where such 
deposit, pawn or pledge has been made by way of 
security for the repayment of money advanced or to be 
advanced by way of loan or an existing or future debt,- 
(a) if such loan or debt is repayable on demand or more 
than three months from the date of the instrument 
evidencing the agreement. 

(i) if the amount of the loan does not exceed Bs. 

500 

(ii) if it exceeds Rs. 500 and does not exceed Rs. 

1000 and 

(iii) for every Rs. 1000 or part thereof in excess 
of Rs. 1000 

(b) if such loan or debt is repayable not more than three 
months from the date of such instrument. 
APPOINTMENT  IN  EXECUTION  OF  A  POWER, 
whether  of 
trustees  or  of  property,  movable  or 
immovable,  where  made  by  any  writing  not  being  a 
will. 
(a) where the value of the property does not exceed Rs. 
1,000. 

(b) In any other case 

APPRAISEMENT OR VALUATION made otherwise 
than under  an order of the Court in the course of a suit, 
(a) where the amount does not exceed Rs.1,000. 

(b) in any other case 

Exemptions 
(a) Appraisement or valuation made for the information 
of  one  party  only,  and  not  being  in  any  manner 
obligatory  between  parties  either  by  agreement  or 
operation of law. 
(b)  Appraisement  of  crops 
ascertaining the 
amount to be given to a landlord as rent. 
9. APPRENTICESHIP-DEED, including every writing 
relating to the service or tuition of any apprentice, clerk 
or servant, placed with any master to learn any 
profession, trade or employment not being Articles of 
Clerkship (No. 11).  

the  purpose  of 

for 

260 

Rs. 50.00 

Rs. 50.00 

Rs. 10.00 

Half the duty payable under sub-
clause (a) 

Rs.41.25 

Rs.74.25 

The same duty as bond (15) for 

such amount. 

Rs.50.00 in all cases. 

Rs.50.00 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exemption- Instruments of apprenticeship executed by 
a Magistrate under the Apprentices Act, 1 961 (52 of 1 
961) I or by which a person is apprenticed by or at the 
charge of any public-charity. 
ARTICLE OF ASSOCIATION OF A COMPANY. 

10. 

(a) where the company has no share capital or the 
nominal share capital does not exceed Rs. 2,500; 

Rs. 100.00 

(b) where the nominal share capital exceeds Rs. 2,500 
but does not exceed Bs. 5,000; 

Rs.150.00 

(c) where the nominal share capital exceeds Rs. 5,000 
but does not exceed Rs. 1,00,000; 

Rs.300.00 

11. 

12. 

13.  

(d) where the nominal share capital exceeds Rs. 
1,00,000. 
Exemptions- Articles of any Association not formed 
for profit and registered under section 25 of the 
Companies Act, 1956. 
See also Memorandum of Association of a Company 
(No. 39). 
ARTICLE OF CLERKSHIP or contract whereby any 
person first becomes bound to serve as a clerk in order 
to his admission as an attorney in any High Court. 
AWARD, that is to say, any decision in writing by an 
arbitrator or umpire not being an award directing a 
partition, on a reference made otherwise than by an 
order of the Court in the course of a suit- 
(a) where the amount or value of the property to which 
the award relates as set forth in such award does not 
exceed Rs. 1,000. 
(b) in any other case 

Rs.500.00 

Rs. 100.00 

The same duty as a Bond 

(No.15) for such amount. 

Rs. 5.00 

30 paise 

BILL OF EXCHANGE [as defined by section 2(2) not 
being  a  BOND,  bank-note  or  currency  note[(b)  where 
payable otherwise than on demand- 
(i) Where payable not more than three months after date 
or sight- 
(a) if the amount of the bill or note does not exceed Rs. 
500; 
(b) it exceeds Rs. 500 but does not exceed Rs. 1,000; 
(c) and for every additional Rs. 1,000 or part thereof in 
excess of Rs. 1,000; 
(ii) where payable more than three months but not more 
than six months after date or sight 
(a) if the amount of the bill or note does not exceed Rs. 
500; 
(b) if it exceeds Rs. 500 but does not exceed Rs. 1,000;  Re 1 and 20 paise 
Re 1 and 20 paise 
(c) and for every additional Rs. 1,000 or part thereof in 
exceeds of Rs. 1,000: 
(iii) where payable more than six months but not more 
than nine months after date of sight- 
(a) if the amount of the bill or note does not exceed Rs. 
500; 
(b) if it exceeds Rs. 500 but does exceed Rs. 1,000; 

60 paise 
60 paise 

Re 1 and 80 paise 

Rs. 100.00 

60 paise 

90 paise 

Re 1 and 80 paise 

(c) and for every additional Rs. 1,000 or part thereof in 

261 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
exceeds of Rs. 1,000; 
(iv) where payable more than nine months but not more 
than one year after date or sight- 
(a) if the amount of the bill or note does not exceed Rs. 
500; 
(b) if it exceeds Rs. 500 but does not exceed Rs. 1,000 

(c) and for every additional Rs. 1,000 or part thereof in 
exceeds of Rs. 1 ,000; 
(v)  where  payable  at  more  than  one  year  after  date  or 
sight- 
(a)  if  the  amount  of  the  bill  or  note  does  not  exceed 
Rs.500; 

(b) if it exceed Rs. 500 but does not exceed Rs. 1,000; 
(c) and for every additional Rs. 1 ,000 or part thereof in 
excess of Rs. 1,000 
BILL OF LADING {including a through bill of lading) 
Exemptions- 
{a} Bill of lading when the goods therein described are 
received  at  a  place  within  the  limits  of  any  port  as 
defined under the Indian Ports Act, 1889 {10 of 1889}, 
and are to be delivered at another place within the limits 
of the same port. 
BOND  {as  defined  by  section  2(5)  not  being  a 
Debenture  (No-27)  and  not  being  otherwise  provided 
for  by  this  Act,  or  by  the  Court  Fees  Act,  1870  (7  of 
1870). 
{i} where the amount or value secured does not exceed 
Rs. 10 

Re 1 and 25 paise 

Re 2 and 50 paise 

Re 2 and 50 paise 

Re 2 and 50 paise 
Rs. 5 
Rs. 5 

Re 1 

Re 1 

N.B.-If a bill of lading drawn in 
parts, the proper stamp 
therefore must be borne by 
each one of the set. 

Rs.2.00 

14. 

15. 

{ii} Where it exceeds Rs. 10 and does not exceed Rs. 50  Rs.2.00 

{iii} Where it exceeds Rs. 50 and does not exceed Rs. 
100 
{iv)  Where  it  exceeds  Rs.  100  and  does  not  exceeds 
Rs.20 
{v)  Where  it  exceeds  Rs.  200  and  does  not  exceeds 
Rs.300 
(vi) Where it exceeds Rs. 300 and does not exceeds Rs. 
400 
{vii) Where it exceeds Rs. 400 and does not exceeds Rs. 
500 
{viii) Where it exceeds Rs.500 and does not exceeds Rs. 
600 
{ix)  Where  it  exceeds  Rs.  600  and  does  not  exceeds 
8s.700 
{x) Where it exceeds Rs.700 and does not exceeds Bs. 
800 
{xi} Where it exceeds Rs. 800 and does not exceeds Bs. 
900 
{xii}  Where  it  exceeds  Rs.  900  and  does  not  exceeds 
Rs. 1000 
{xiii} and for every Rs. 500 or part thereof in excess of 
Rs. 1000 

Rs.3.00 

Rs.5.00 

Rs.8.00 

Rs. 10.00 

Rs. 14.00 

Rs. 18.00 

Rs.22.00 

Rs.24.00 

Rs.27.00 

Rs.30.00 

Rs.7.00 

262 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
See Administration-Bond {No. 2} Bottomry Bond {No. 
16}, Customs Bond (No. 26), Indemnity Bond (No. 34}, 
Respondentia Bond (No. 56} Security Bond (No. 57) 
Exemptions - Bond, when executed by- 

rules 

framed 

{a)  headmen  nominated  under 
in 
accordance  with  the  Bengal  Irrigation  Act,  1876, 
Section 99 for the due performance of their duties under 
that Act]. 
(b) any person for the purpose of guaranteeing that the 
local  income,  derived  from  private  subscriptions  to  a 
charitable dispensary or hospital or any other object of 
public utility shall not be less than a specified sum per 
mensem. 
BOTIOMRY  BOND,  that  is  to  say,  any  instrument 
whereby the master of a sea-going ship borrows money 
on the security of the ship to enable him to preserve the 
ship or prosecute her voyage. 
CANCELLATION  -  Instrument  of  {including  any 
instrument  by  which  any 
instrument  previously 
executed  is  cancelled},  if  attested  and  not  otherwise 
provided for.  
See  also  Release  {No.  55},  Revocation  of  Settlement 
{No.  58-B},  Surrender  of  Lease  (No.  61},  Revocation 
of Trust (No. 64-B). 
CERTIFICATE OF SALE (in respect of each property 
put  up  as  a  separate  lot  and  sold)  granted  to  the 
purchaser  of  any  property  sold  by  public  auction  by  a 
Civil or Revenue Court, or Collector  of  other Revenue 
Officer- 
(a) where the purchase-money does not exceed Rs. 10; 

{b) Where the purchase money exceeds Rs. 10 but does 
not exceed Rs. 25; 

The same duty as a Bond (No. 1 
5) for the same amount; 

Rs.50.00 

Rs.2.00 

The same duty as a Conveyance 
(No. 23) for a consideration 
equal to the amount of the 
purchase money only. 

{c) in any other case. 
CERTIFICATE  OR  OTHER  DOCUMENT  evidencing 
the  right  or  title  of  the  holder  thereof,  or  any  other 
person, either to any shares, scrip or stock in or of any 
incorporated  company  or  other  body  corporate,  or  to 
become proprietor of shares, scrip or stock in or of any 
such company or body. 
See also Letter of Allotment of Shares (No. 36) 
“CHARTER"  PARTY  that  is  to  say,  any  instrument 
(except  an  agreement  for  the  hire  of  a  tug-steamer) 
whereby  a  vessel  or  some  specified  principal  part 
thereof is let for the specified purposes of the charterer, 
whether it includes a penalty clause or not. 
Omitted. 
Composition-deed,  that  is  to  say,  any  instrument 
executed  by  a  debtor  whereby  he  conveys  his  property 
for the benefit of his creditors or whereby payment of a 
composition or dividend on their debts is secured to the 
creditors,  or  whereby  provision  is  made  for  the 
continuance  of 
the 
supervision of inspectors or under letters of  license for 

the  debtor's  business,  under 

Rs. 5.00 

Rs. 15.00 

Rs. 100.00 

263 

16. 

17. 

18. 

19. 

20. 

21. 
22. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
23. 

23A. 

24. 

25. 

the benefit of his creditors. 
Conveyance (as defined by section 2(10), not being a 
Transfer charged or exempted under No.62, - where the 
amount  or  value  of 
the  consideration  for  such 
conveyance  as  set  forth  therein  does  not  exceed  Rs. 
1000.00 
(i) Where it exceeds Rs. 1000 but does not 
exceed Rs. 10,000; 
(ii) Where it exceeds Rs. 10,000 but does not 
exceed Rs. 1 ,00,000; 
(iii) Where it exceeds Rs. 1,00,000 but does 
not exceed Bs. 3,00,000; 
(iv) Where it exceeds Rs. 3,00,000 but does 
not exceed Rs. 5,00,000; 
(v) Rs. 5,00,000 and above. 
Exemptions- 

[(a)] Assignment of copyright by entry made under the 
Indian Copyright Act, 1847(now the Copy right Act, 
1957), Section 5. 
[(b) For the purpose of this article, the portion of duty 
paid in respect of a document falling under article No. 
23A shall be excluded while computing the duty 
payable in respect of a corresponding document relating 
to the completion of the transaction in any union 
territory under this article.] 
Co-partnership-deed - See partnership (No. 46) 
Conveyance in the nature of part performance Contracts 
for the transfer of immovable property in the nature of 
part performance in any union territory under section 
53A of the Transfer of Property Act, 1882 (4 of 1882). 
COPY OR EXTRACT, - Certified to be a true copy or 
extract, or by order of any public officer and not 
chargeable under the law for the time being in force 
relating to court fees- 
{i) if the original was not chargeable with duty or if the 
duty with which it was chargeable does not exceed one 
rupee; 
{ii) in any other case ; 

Exemption: 

{a)  Copy  of  any  paper  which  a  public  officer  is 
expressly required by law to make or furnish for record 
in any public office or for any public purpose. 
(b)  Copy  of,  or  extract  from,  any  register  relating  to 
births,  baptisms,  namings,  dedications,  marriages, 
divorces, deaths or burials. 
COUNTERPART OR DUPLICATE of any instrument 
chargeable 
with duty and in respect of which the proper duty has 
been 
paid, 
(a) if the duty with which the original instrument is 
chargeabledoes not exceed one rupee. 

(b) In any other case. 

Exemptions: Counterpart of any lease to a cultivator 

264 

Rs. 50.00 

3% 

2% 

1% 

3% 

3% 

Ninety per cent of the duty as 
conveyance {No.23). 

Rs.5.00 

Rs. 10.00 

The same duty as is payable on 

the original. 

Rs.10.00 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
26. 

27. 

when such lease is exempted from duty. 
CUSTOMS BOND 
(a) where the amount does not exceed Rs. 1000; 
(b) in any other case 
DEBENTURES (where a mortgage debenture or not), 
being a marketable security transferable- 
(a) by endorsement or by a separate instrument of 
transfer 
(i) where the amount or value does not exceed Rs. 10; 

The same duty as a Bond (No. 
15) for such amount. 
Rs. 50.00 

10 paise 

(ii) where it exceeds Rs. 10 and does not exceed Rs. 50 

20 paise 

(iii) Ditto 50 ditto 100 

(iv) Ditto 100 ditto 200 

(v) Ditto 200 ditto 300 

(vi) Ditto 300 ditto 400 

30 paise 

75 paise 

Rs. 1 and 10 paise 

Rs. 1 and 50 paise 

(vii) Ditto 400 ditto 500 

Rs. I and 80 paise 

(viii) Ditto 500 ditto 600 

Rs. 2 and 25 paise 

(ix) Ditto 600 ditto 700 

(x) Ditto 700 ditto 800 

(xi) Ditto 800 

(xii) ditto 900 
(xiii) and for every Rs. 500 or part thereof in excess 
1000 

(b) by delivery 

(i) where the amount or value of the consideration for 
such 
debenture as set forth therein does not exceed Rs. 50 
(ii) where it exceeds Rs. 50 but does not exceed Rs. 100 

(iii) Ditto 100 ditto 200 

(iv) Ditto 200 ditto 300 

(v) Ditto 300 ditto 400 

(vi) Ditto 400 ditto 500 

(vii) Ditto 500 ditto 600 

(viii) Ditto 600 ditto 700 

(ix)Ditto 700 ditto 800 

(x)Ditto 800 ditto 900 

265 

Rs. 2 and 60 paise 

Rs. 3 and 40 paise 

Rs. 3 and 75 paise 

Rs. 1 and 85 paise 
Rs. 3 

35 paise 

75 paise 

Rs. 1 and 50 paise 

Rs. 2 and 25 paise 

Rs.3 

Rs. 3 and 75 paise 

Rs. 4 and 50 paise 

Rs. 5 and 25 paise 

Rs. 6 

Rs. 6 and 75 paise 

Rs. 7 and 50 paise 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(xi) Ditto 900 ditto 1,000 

(xii) and for every Bs. 500 or part thereof in excess of 
Rs.1000 
Explanation- 
The  term  "Debenture"  includes  any  interest  coupons 
attached  thereto  but  the  amount  of  such  coupons  shall 
not be included in estimating the duty. 
Exemption-  A  debenture  issued  by  an  incorporated 
company  or  other  body  corporate  in  terms  of  a 
registered  mortgage-deed,  duly  stamped  in  respect  of 
the full amount of debentures to be issued there under, 
whereby  the  company  or  body  borrowing  makes  over, 
in  whole  or  in  part,  their  property  to  trustees  for  the 
benefit of the debenture holders: 
Provided that the debentures so issued are expressed to 
be issued in terms of the said mortgage-deed. 
DECLARATION OF ANY TRUST. See TRUST (No. 
64) 
DELIVERY-ORDER IN RESPECTOF GOODS, that is 
to  say,  any  instrument  entitling  any  person  therein 
named,  or  his  assigns  or  the  holder  thereof,  to  the 
delivery  of  any  goods  lying  in  any  dock  or  port,  or  in 
any  warehouse  in  which  goods  are  stored  or  deposited 
on  rent  or  hire,  or  upon  any  wharf,  such  instrument 
being signed by or on behalf of the owner of such goods 
upon  the  sale  or  transfer  of  the  property  therein,  when 
such goods exceeds in value twenty rupees. 
DIVORCE  -  Instrument  of,  that  is  to  say,  any 
instrument  by  which any  person effects the  dissolution 
of his marriage. 
ENTRYAS AN ADVOCATE VAKIL OR ATIOBNEY 
ON THE ROLE 
OF  ANY  HIGH  COURT  {under  the  Indian  Bar 
Councils Act, 1926, or in exercise of powers conferred 
on  such  court  by  Letters,  Patent  or  by  the  Legal 
Practitioners Act, 1884 
(a) in the case of an Advocate or Vakil 

(b) in the case of an Attorney 

Exemptions:  Entry  of  an Advocate, Vakil  or  Attorney 
on  the  roll  of  any  High  Court  when  he  has  previously 
been enrolled in a 
High Court. 
EXCHANGE OF PROPERTY - Instrument of 

FURTHER  CHARGE  -  Instrument  of,  that  is  to  say, 
any instrument imposing a further charge on mortgaged 
property- 
(a) When the original mortgage is one of the description 
referred to in clause (a) of Article No.40 (that is, with 
possession); 

266 

28. 

29. 

30. 

31. 

32. 

Rs. 3 and 75 paise 

Rs.2.00 

Rs.50.00 

Deleted. 

Deleted. 

The same duty as a conveyance 
(No. 23) for a consideration 
equal to the value of the property 
of  greatest  value  as  set  forth  in 
such instrument. 

The same duty as a conveyance 
(No.23) for a consideration 
equal the amount of the further 
charge secured by such 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b)  when  such  mortgage  is  one  of  the  description 
referred  to  in  clause  (b)  of  Article  No.  40  (that  is, 
without possession), 

33. 

34. 

35. 

(ii) if possession is not so given. 

GIFT- Instrument of, not being a Settlement (No.58) or 
Will 
or Transfer (No. 62). 

INDEMNITY-BOND 

LEASE, including an under-lease or sublease and any 
agreement to let or sub-let- 
(a)  where  by  such  lease  the  rent  is  fixed  and  no 
premium is 
paid or delivered- 
(i) where the lease purports to be to a term of less than 
one year; 

(ii) where the lease purports to be for a term of not less 
than one year but not more than five years; 

(iii) where the lease purports to be for a term in excess 
of  five years and ; not exceeding ten years. 

instrument. 
The same duty as a Conveyance 
(No. 23) for a consideration 
equal to the total amount of the 
charge(including the original 
mortgage and any further 
charge already made) less the 
duty already paid on such 
original mortgage and further 
charge. 
The  same  duty  as  a  Bond  (No. 
15) for the amount of the further 
charge 
such 
instrument. 
The same duly as a conveyance 
(No. 23) for consideration equal 
to the value of the property as set 
forth in such instrument. 
The  same  duty  as  a  Security 
Bond  (No.  57)  for  the  same 
amount. 

secured 

by 

The same duty as a Bond (No. 1 
5) for the whole amount payable 
or deliverable under such lease. 
The same duty as a Bond 
(No.15) for the amount or value 
of the average annual rent 
reserved. 
The same duty as a conveyance 
(No. 23) for a consideration 
equal to the amount or value of 
the average annual rent 
reserved. 

(iv) where the lease purports to be for a term exceeding 

The same duty as a Conveyance 

ten years, but not exceeding twenty years. 

(No.23) for a consideration 

equal to twice the amount or 

value of the average annual rent 

reserved. 

(v) where the lease purports to be for a term as a 

The same duty as a Conveyance 

exceeding twenty years, but not exceeding thirty 

{No.23) for a consideration 

years. 

equal to three times the amount 

or value of the average annual 

rent reserved. 

267 

 
 
 
 
 
 
 
 
 
 
(vi) where the lease purports to be for a term as a 

The same duty as a Conveyance 

exceeding thirty years, but not exceeding one hundred 

(No.23) for a consideration 

years. 

equal to four times the amount 

or value of the average annual 

rent reserved. 

(vii) where the lease purports to be for a term exceeding 

The same duty as a conveyance 

one hundred years, or in perpetuity. 

(viii) where the lease does not purport to be for any 

definite term. 

(b) where the lease is granted for a fine or premium or 
for money advanced and where no rent is reserved.  

c)  where  the  lease  is  granted  for  a  fine  or  premium  or 
for 
money advanced in addition to rent reserved. 

Exemption:  Lease,  executed  in  the  case  of  cultivator 
and for the purpose of cultivation and for the purpose of 

268 

(No.23) for a consideration 

equal in the case of a lease 

granted solely for agricultural 

purposes to one tenth and in 

any other case to one-sixth of 

the whole amount of rents 

which would be paid or 

delivered in respect of the first 

fifty years of the lease. 
The same duty as a Conveyance 
{No. 23) for a consideration 
equal to three times the amount 
or value of the average annual 
rent which would be paid or 
delivered for the first ten years if 

the lease continued so long. 
The  same  duty  as  a  Conveyance 
(No. 23) for a consideration 
equal to the amount or value of 
such fine or premium or 
advanced as set forth in the 

lease. 
The same duty as a Conveyance 
(No. 23) for a consideration 
equal to the amount or value of 
such fine or premium or 
advance as set forth in the lease, 
in addition to the duty which 
would have been payable on 
such lease it no fine or premium 
or advance had been paid or 
delivered ; Provided that, in any 
case where an agreement to 
lease is stamped with the ad 
valorem stamp required for a 
lease and a lease in pursuance 
of such agreement is 
subsequently executed, the duty 
on such lease shall not exceed 

two rupees. 

 
 
 
 
 
 
 
36. 

37. 

38. 

39. 

40. 

cultivation (including a lease of trees for the production 
of  food  or  drink)  without  the  payment  or,  delivery  of 
any line or premium, when a definite term is expressed 
and  such  term  does  not  exceed  one  year,  or  when  the 
average  annual  rent  reserved  does  not  exceed  one 
hundred rupees. 
In this exemption a lease for the purpose of cultivation 
shall  include  a  lease  of  lands  for  cultivation  together 
with a homestead or tank. 
Explanation:  When  lease  undertakes  to  pay  any 
revenue, 
recurring  charge,  such  as  Government 
landlords  share  of  ceases,  or  the  owner's  share  of 
municipal  rates  of  taxes,  which  is  by  law  recoverable 
from the lessor, the amounts so agreed to be paid by the 
lease shall be deemed to be part of the rent. 
LEDER  OFALLOTMENT  OF  SHARES,  company,  or 
in  respect  of  any  loan to  be  raised by  any  company  or 
proposed company. 
LEDER  OF  CREDIT  any  instrument  by  which  one 
person authorizes another to give credit to the person in 
whose  favour  it  is  drawn.  LEDER  OF  GUARANTEE. 
See AGREEMENT (No. 5). 
LEDER  OF  LICENCE,  any  agreement  between  a 
debtor  and  his  creditors  that  the  latter  shall,  for  a 
specified  time,  suspend  their  claims  and  allow  the 
debtor to carry on business at his own discretion. 
MEMORANDUM OFASSOCIATION OF A 
COMPANY 
(a) if accompanied by articles of association under 
section 26 of the Companies Act, 1956; 
(b) if not so accompanied 
(i) where the nominal share capital does exceed one 
lakh of rupees; 
MORTGAGE-DEED, not being (AN AGREEMENT 
RELATING TO 
DEPOSIT OF TITLE. DEED, PAWN OR PLEDGE (No. 6), 
BOTIOMRY 
BOND {No. 16), MORTGAGE OF A CROP {No. 41) 
RESPONDENTIA 
BOND {No. 56), OR SECURITY BOND (No. 57) 
[(a) when possession of the property or any part of the 
property  comprised  in  such  deed  is  given  by  the 
mortgagor or agreed to be given. 
(i) where the amount or value of the consideration for 
such 
conveyance as set forth therein does not exceed Rs 1000 

(ii) where it exceed Rs 1000 

(b) when possession is not given or agreed to be given 
as 
aforesaid; 

Explanation: A mortgagor who gives to the mortgagee 
a  power-of-attorney  to  collect  rents  or  a  lease  of  the 
property  mortgaged  or  part  thereof,  is  deemed  to  give 
possession within the meaning of this Article. 
(c)  when  a  collateral  or  auxiliary  or  additional  or 

269 

Rs.2.00 

Re 1 

Rs. 50.00 

Rs. 200.00 

Rs. 500.00 
Rs. 800.00 

Rs 10 

1%] 
The same duty as a Bond 
(No.15) for the amount secured 

by such deed002E 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
substituted  security,  or  by  way  of  further  assurance  by 
the  above  mentioned  purpose  where  the  principal  or 
primary security is duly stamped 
(i) for every sum secured not exceeding Rs. 1000 
(ii)  and  for  every  Rs.  1000  or  part  there  of  secured  in 
excess Rs. 1000. 
Exemptions:  (1)  Instrument,  executed  by  persons 
taking  advances  under  he  lands  Improvement  Loans 
Act,  1883  {10  of1883)  or  the  Agriculturists  Loan  Act, 
1884 (12 of 1884) or by their sureties as security for the 
repayment of such advance. 
(2) Letter of hypothecation accompanying a bill of 
exchange. 
MORTGAGE OF A CROP, including any instrument 
evidencing an agreement to secure the repayment of a 
loan made upon any mortgage of a crop, whether the 
crop is or is not in existence at the lime of the mortgage- 
(a) when the loan is repayable not more than three 
months from the date of the instrument 
(i) for every sum secured not exceeding Rs. 200; 

(ii) and for every Rs. 200 or part thereof secured in 
excess of Rs. 200. 
(b) When the loan is repayable more than three months, 
but not more than eighteen months for the date of the 
instrument. 
(i) for every sum secured not exceeding Rs.100 
(ii) and for every Rs. 100 or part thereof secured in 
excess of Rs. 100. 
NOTARIAL ACT that is to say, any instrument, 
endorsement, note, attestation, certificate or entry not 
being a Protest (No. 50) made or signed by a Notary 
Public in the execution of the duties of his office, or by 
any other person lawfully acting as a Notary Public. 
See also Protest of Bill or Note (No. 50) 

NOTE OF MEMORANDUM sent by a Broker or Agent 
to his principal intimating the purchase or sale on 
account of, such principal- 
(a) of any goods exceeding in value Re. 20 
(b) of any stock or marketable security exceeding in 
value 
twenty rupees. 

NOTE OF PROTEST by the Master of a Ship See also 
Protest by the Master of a Ship. (No. 51 ) Order for the 
payment of Money See Bill of Exchange (No. 13) 

PARTITION  -  Instrument  of  (as  defined  by  Section 
2(15); 

41. 

42. 

43. 

44. 

45. 

270 

Rs.5.00 

Rs. 5.00 

Rs. 1.00 

Rs. 2.00 

Rs. 2.00 

Rs. 2.00 

Rs. 10.00 

Rs. 1.00 
Rs.2 for every Rs. 5,000 or part 
thereof of the value of the stock 
as security subject to a maximum 
of forty rupees. 
Rs. 5 

The same duty as a Bond (No. 
15) for the amount of the value 
of the separated shares or 
shares d the property. N.B. : The 
largest share remaining after the 
property is partitioned (or, if 
there are two or more shares of 
equal value and not smaller than 
any of the other share, then one 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
of such equal shares)shall be 
deemed to be that from which 
the other shares are s 
(a) when an instrument of 
partition containing an 
agreement to divide property in 
severally is executed and 
partition is effected in 
pursuance of such agreement 
the duty chargeable upon the 
instrument affecting such 
partition shall be reduced by the 
amount of duty paid in respect 
of first instrument but shall not 
be less than four rupees. 
(b) where land is held on 
revenue settlement for a period 
not exceeding thirty years and 
paying the full assessment, the 
value for the purpose of duty 
shall be calculated at not more 
than five times the annual 
revenue. 
(c) where a final order 
for effecting a partition passed 
by an Revenue authority or any 
Civil Court, or an award by an 
arbitrator directing a partition, is 
stamped with the stamp 
required for an instrument of 
partition, and an instrument of 
partition in pursuance of such 
order or award is subsequently 
executed, the duty on such 
instrument shall not exceed 
rupees four 

46. 

PARTNERSHIP 

(A)- INSTRUMENT OF- 

(a) where the capital of the partnership does not exceed 
Rs. 1,000 

The same duty as (Bond No. 15). 

47. 

(b) in any other case 

(B)- Dissolution of- 
Pawn or Pledge - See Agreement relating to deposit of 
Title 
deeds Pawn or Pledge (No. 6). 
POLICY OF INSURANCE.- 

A-SEA INSURANCE (See section 7) 

(1) for or upon any voyage- 
(i) where the premium or consideration does not exceed 
the rate of one-eights per centum of, the amount insured 
by the policy; 

Rs.50.00 

If drawn singly if drawn in 
duplicate for each part. 

271 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(ii) in any other case, in respect of every full sum of one 
thousand live hundred rupees and also any fractional 
part of one thousand five hundred rupees insured by the 
policy; 
(2) for time- 
(i) in respect of every full sum of one thousand rupees 
and also any fractional part of one thousand rupees 
insured by the policy- 

  5 Paise                 5 Paise 

(ii) where the insurance shall be made for any time not 
exceeding six months; 

Ten paise             five paise 

(iii) where the insurance shall be made for any time 
exceeding six months and not exceeding twelve months. 
B.-  FIRE-INSURANCE  AND  OTHER  CLASSES  OF 
INSURANCE,  NOT  ELSEWHERE  INCLUDED  IN 
TH 
GOODS, 
MERCHANDISE,  PEBSONAL  EFFECTS,  (BOPS 
AND  OTHER  PROPERTY  AGAINST  LOSS  OR 
DAMAGE. 
(1) in respect of an original policy 

COVEBING 

ARTICLE, 

IS 

Ten paise          five paise 

Twenty five paise 

(i) when the sum insured does not exceed Rs. 5,000; 

Fifty paise 

(ii) in any other case; and 
(2)  in  respect  of  each  receipt  for  any  payment  of  a 
premium on 
any renewal of an original policy. 

One-half of the duty payable in 
respect of the original policy in 
addition to the amount, if any 
chargeable under No. 53. 

C. - ACCIDENT AND SICKNESS INSURANCE- 
(a)  against  railway  accident,  valid  for  a  single  Journey 
only. 

Five paise 

Exemption 
When 
issued 
intermediate or 
the third class in any railway; 

to  a  passenger 

traveling  by 

the 

(b)in  any  other  case-for  the  maximum  amount  which 
may 
become  payable  in  the  case  of  any  single  accident  or 
sickness 
where such amount does not exceed Rs.1 ,000, and also 
where 
such amount exceeds Rs. 1,000 for every Bs. 1 ,000 or 
part 
thereof. 

Ten paise provided that, in case 
of a policy of insurance against 
death by ' accident when the 
annual premium payable does 
not exceed (Rs. 2.50) per Rs. 
1000, the duty on such 
instrument shall be five paise for 
every Rs. 1 ,000 or part thereof 
the maxi mum amount which 
may become payable under it. 

272 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CC- INSURANCE BY WAY OF INDEMNITY against 
liability  to  pay  damages  on  account  of  accident  to 
workmen  employed  by  or  under  the  insurer  or  against 
liability  to  pay  compensation  under  the  Workmen's 
Compensation Act, 1923 (8 of 1923), for every Rs.100 
or part thereof payable as premium. 

five paise. 

INSURANCE]  NOT 

D.- LIFE INSURANCEIORGBOUP INSURANCE OR 
SPECIFICALLY 
OTHER 
PROVIDED FOR, except such a RE-INSURANCE,  as 
is described in Division E of this article. 
Article 
(i) for every sum insured not exceeding Rs. 250; 
(ii)  for  every  sum  insured  exceeding  Rs.  250  but  not 
exceeding Rs. 500; 

If drawn singly if drawn in 
duplicate for 
each part. 

Ten paise        Five paise 

Ten paise         Five paise 

(iii) for every sum insured exceeding Rs. 500 but not 
exceeding Rs. 1 ,000 and also for every Rs. 1,000 or 
part thereof in excess of Rs. 1,000. 

Twenty paise Ten paise 

N.B. II a policy of group 
insurance is renewed or 
otherwise modified whereby the 
sum insured exceeds the sum 
previously insured on which 
stamp-duty has been paid, the 
proper stamp must be borne on 
the excess sum so insured.) 

One quarter of the duty payable 
in respect of the original 
insurance but not less than five 
paise or more than fifty paise: 
Provided that if the total 
amount of duty payable is not a 
multiple of five paise, the total 
amount shall be rounded off to 
the next higher multiple of live 
paise. 

in  accordance  with  rules  for  Postal  life 

Exemption: 
Policies  of  life-insurance  granted  by  the  Director 
General of Post 
Offices 
insurance issued 
under the authority of the Central Government. 
E.-  RE-INSURANCE  BY  AN 
INSURANCE 
COMPANY  which  has  granted  in  a  POLICY  [of  the 
nature  specified  Division  A  or  Division  B  of  this 
Article, with another company by way of indemnity or 
guarantee against the payment on the original insurance 
of a certain part of the sum insured thereby. 

General  Exemption  Letter  of  cover  or  engagement  to 
issue a policy of insurance: 
Provided  that,  unless  such  letter  or  engagement  bears 
the  stamp  prescribed  by  this  Act  for  such  policy, 
nothing  shall  be  claimable  there  under,  nor  shall  it  be 
available  for  any  purpose,  except  to  the  compel  the 
delivery of the policy therein 
mentioned. 
POWER OF ATIORNEY  (as defined by Section 2(21) 
not being a Proxy (No. 52). 

48. 

273 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Rs.20.00 

Rs. 20.00 

Rs. 20.00 

Rs. 20.00 

Rs. 20.00 

The same duty as a Conveyance 
(No. 23) for the amount of the 
consideration. 

Rs.20.00 

(a) when executed for the sole purpose of procuring the 
registration  one  or  more  documents  in  relation  to  a 
single 
transaction  or  for  admitting  execution  of  one  or  more 
such 
documents; 
(b)  when  required  in  suits  or  proceedings  under  the 
Presidency 
Small Cause Courts Act,1882 (15 of 1882) 

(c)  when  authorizing  one  person  or  more  to  act  in  a 
single 
transaction other than the case mentioned in clause (a); 
(d)  when  authorizing  more  than  five  persons  to  act 
jointly  and  severally  in  more  than  one  transaction  or 
generally; 

(e) when authorizing more than five but not more than 
ten persons to act jointly and severally in more than one 
transaction or generally; 
(f)  when  given  for  consideration  and  authorizing  the 
attorney to sell any immovable property; 

(g) in any other case 
Explanation  -  For  the  purposes  of  this  Article  more 
persons 
than  one  when  belonging  to  the  same  firm  shall  be 
deemed to 
be one person. 
N.B.-  The  term  'registration'  includes  every  operation 
incidental  to  registration  under  the  Registration  Act, 
1908 (16 of 1908). 

49. 

PROMISSORY NOTE [as defined by section 2(22)]- 

(a) when payable on demand 

(i) when the amount or value does not exceed Rs. 250; 

5 paise 

(ii) when the amount or value exceeds Rs. 250 but does 
not exceed Rs. 1,000 ; 

10 paise 

(iii) in any other case. 
(b) when payable otherwise than on demand. 

15 paise 
The same duty as a Bill of 
Exchange (No. 1 3) for the same 
amount payable otherwise than 
on demand.] 

50. 

PROTEST  OF  BILL  OR  NOTE,  that  is  to  say,  any  Rs. 5.00 

274 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
51. 

52. 

53. 

Rs. 5.00 

Fifteen paise 

[One rupee] 

declaration in writing made by a Notary Public, or other 
person lawfully acting as such attesting the dishonor of 
a Bill of Exchange or promissory note. 
PROTEST  BY  THE  MASTER  OF  A  SHIP,  that  is  to 
say,  any  declaration  of  the  particulars  of  her  voyage 
drawn up by him with a view to the adjustment of losses 
of  the  calculation  of  averages  and  every  declaration  in 
writing  made  by  him  against  the  charterers  of  the 
consignees for not loading or unloading 
the  ship,  when  such  declaration  is  attested  or  certified 
by  a  Notary  Public  or  other  person  lawfully  acting  as 
such. 
See also Note of Protest by the Master of Ship (No. 44). 

PROXY  empowering  any  person  to  vote  at  any  one 
election of the members of a district or a local board or 
of  a  district  or  local  board  or  of  a  body  or  municipal 
commissioners, or at any one meeting or  
(a) members of an incorporated company or other body 
corporate  whose  stock  or  funds  is  or  are  divided  into 
shares and transferable,  
(b) a local authority, or  
(c)  propretietors,  members  or  contributors  to  the  funds 
of any institution. 
RECEIPT [as defined by section 2(23)] for any money 
or other Property the amount or value of which exceeds 
rive thousand rupees.] 

Exemptions 
Receipt- 

(a)  endorsed  on  or  contained  in  any  instrument  duly 
stamped  [or  any  instrument  exempted]  under  the 
proviso to section 3 (instruments executed on behalf of 
the  Government)  (or  any  cheque  or  bill  of  exchange 
payable  on  demand)  acknowledging  the  receipt  of  the 
consideration  money.  Interest  or  annuity  or  other 
periodical payment thereby secured; 
(b) for any payment of money without consideration; 
(c) for any payment of rent by a cultivator on account of 
land assessed to Government revenue, or [in the States 
of  Madras,  Bombay  and  Andhra)  (as  they  existed 
immediately  before  the  1st  November,  1956)  or  Inam 
lands; 
(d)  for  pay  or  allowances  by  non-commissioned  [or 
petty]  officer,  soldiers,  [sailors]  or  [airmen]  of  [Indian 
military,  [naval]  or  air  forces],  when  serving  in  such 
capacity, or by mounted police constables; 
(e)  given  by  holders  of  family  certificates  in  cases 
where  the  person  from  whose  pay  or  allowances  the 
sum  comprised  in  the  receipt  has  been  assigned  is  a 
non-commissioned for petty] officer, [soldier, [sailor or 
airman], of [any of the said forces], and serving in such 
capacity; 
(f) for pensions or allowances by person, receiving such 
pensions  or  allowances  in  respect  of  their  service  as 
such  non  commissioned  [or  petty]  officers,  [soldiers, 

275 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[sailors] or airmen], and not serving the Government in 
any other capacity; 
(g)  given  by  a  headman  or  lambardar for land  revenue 
or taxes collected by him; 
(h)  given  for  money  or  securities  for  money  deposited 
in the hands of any banker to be accounted for: 

Provided that  the  same  is not  expressed to  be  received 
of,  or  by  the  hands  of,  any  other  than  the  person  to 
whom the same is to be accounted for. 

Provided also that this exemption shall not extend to a 
receipt  or  acknowledgement  for  any  sum  paid  or 
deposited /or  upon a letter of allotment of a share, or in 
respect  of  a  call  upon  any  semipro  share  of,  or  any 
incorporated  company  or  other  body  corporate  or  such 
proposed or intended company or body or in respect or 
a debenture being a marketable security.  

RECONVEYANCE OF MORTGAGED PROPERTY. 
(a) if the consideration for which the property does not 
exceed Rs. 1,000; 

(b) in any other case Rs.60.00 

RELEASE, that is to say, any instrument not being such 
a  release  as  is  provided  for  by  section  23A  whereby  a 
person  renounces  a  claim  upon  another  person  or 
against any specified property 
(a) if the amount or value of the claim does not exceed 
Rs 1, 000 

is 

that 

(b) in any other case Rs.30.00 
to  say,  any 
RESPONDENTIA  BOND, 
instrument securing loan on the cargo laden bond (No. 
15)  or  to  be  laden  on  board  a  ship  and  a  making  the 
amount  of  the  repayment  contingent  on  the  arrival  of 
the loan secured. cargo at the port of destination. 
REVOCATION  OF  ANY  TRUST  OB  SETILEMENT 
See Settlement {No. 58); Trust (No. 64) 
SECURITY BOND OR MORTGAGE DEED, executed 
by way of security for the due execution of an office, or 
to  account  for  money  or  other  property  received  by 
virtue thereof or executed by a surety to secure the due 
performance of a contract- 

54. 

55. 

56. 

57. 

The same duty as a Bond (No. 
15) for the amount secured. 
Rs.30.00 

The same duty as a conveyance 
(No. 23) for the amount of such 
consideration as set forth in the 
Reconveyance. 
Rs.60.00 

The same duty as a Bond(No 15) 
for such amount or value as set 
forth in the release. 

Rs. 30.00 
The same duty as a bond {No. 
15) for the amount f the loan 
secured 

(a) when the amount secured does not exceed Rs 1000. 

(b) in any other case 
Exemptions: Bond or other instrument, when executed- 

(a)  by  headmen  nominated  under  rules  framed  in 
accordance  with  the  Bengal  Irrigation  Act,  1876, 
section 99, for the due performance of their duties under 
that Act; 

The same duty as a Bond(No 15) 
for the amount secured. 
Rs 30.00 

276 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b)  by  any  person  or  the;  purpose  of  guaranteeing  that 
the local income derived from private subscriptions to a 
charitable dispensary or hospital or any other object of 
public utility shall 

(c)  under  No.  34  of  the  rules  made  by  the  State 
Government ·under section 70 of the Bombay Irrigation 
Act, 1879; 

Rs.30.00 

(d) executed by persons taking advances under the Land 
Improvement  Loans  Act,  1883  (19  of  1883),  or  the 
Agriculturist' Loan Act, 1884 (12 of 1884), or by their 
sureties, as security for the repayment of such advances; 
(e)  executed  by  officers  of  the  Government  or  their 
sureties to secure the due execution of an office or the 
due accounting for money or other property received by 
virtue thereof. 
SETILEMENT 
A – INSTRUMENT OF (including a deed of dower) 

Exemption: Deed of dower executed on the occasion of 
a marriage between Muhammandans 
B - REVOCATION OF – 
See also Trust (No. 64) 

SHARE WARRANTS, to bearer issued under the 
Company's Act, 1956(Act 1 of 1956) section 
114, to have effect only upon payment, as composition 
for the duty, to the collector of stamp revenue of- 

{a) one and a half per centum of the whole subscribed 
capital of the company, or 
(b)  if  any  company  which  has  paid  the  said  duty  or 
composition  in  full,  subsequently  issues  an  addition  to 
its  subscribed  capital  one and  a half  per centum  of  the 
additional capital so issued. 
Script. See CERTIFICATE (No. 19) 
SHIPPING ORDER for or relating to the conveyance of 
goods on board of any vessel. 
SURRENDER OF LEASE 

277 

58. 

59. 

60. 

61. 

The same duty as a conveyance 
(No.23) or a sum equal to the 
amount or value of the property 
settled as set forth in such 
settlement. Provided that where 
an agreement to settle is 
stamped with the stamp 
required for an instrument of 
settlement, and an instrument 
of settlement in pursuance of 
such agreement is subsequently 
executed the duty on such 
instrument shall not exceed 
Rs.4.00. 

The same duty as a Conveyance 
{No.23) for a sum equal to the 
amount or value of the property 
concerned, as set forth in the 
instrument of revocation, but 
not exceeding Rs.50/-. 
Provided 
One and a half times duty 
payable on a Conveyance (No. 
23) for a consideration equal to 
the nominal amount of the 

shares specified in the warrant. 

Rs. 2.00 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(a)  when  the  duty  with  which  the  lease  is  chargeable 
does not exceed five rupees. 

The duty with which such lease 
is chargeable. 

{b) in any other case 

Rs.30.00 

Exemption:  Surrender  of  lease,  when  such  lease  is 
exempted from duty. 
TRANSFER {whether with or without consideration) 

62. 

[(a) of shares in an incorporated company or other body 
corporate; 

{b) of debentures, being marketable Securities, whether 
the debenture is liable to duty or not, except debentures 
provided for by section 8; 

{c) of any interest secured by a bond, mortgage-deed or 
policy of insurance, 
(i)  if  the  duty  on  such  bond,  mortgage  deed  or  policy 
does not exceed live rupees; 

25 paise for every hundred 
rupees or part thereof of the 
value of the share. 
One-half of the duty payable on 
a conveyance {No. 23) for a 
consideration equal to the face 
amount of the debentures. 

The duty with which such bond, 
mortgage-deed or policy of 
insurance is chargeable. 

63. 

64. 

{ii) in any other case 

(d)  of  any  property  under  the  Administrator  General's 
1874 {2 of 1874). section 31; 
{e) of any trust-property without consideration from one 
trustee to another trustee or from a trustee to beneficiary 

Exemptions 
Transfer by endorsement- 
(a) of a bill of exchange, cheque or promissory note; 

(b) of a bill of lading, delivery order, warrant for goods, 
or other merchantile document of title to goods; 
(c) of a policy of insurance; 
(d) of securities of the Central Government. 

TRANSFER OF LEASE by way of assignment and not 
by way of under-lease 

Exemption: 
Transfer of any lease exempt from duty. 
TRUST- 
(A)- Declaration of or concerning, any property when 
made by any writing not being a WILL. 

(B) - Revocation of, or concerning, any property when 
made by any instrument other than a WILL. not be less 
than a specified sum per mensem; 

Five rupees. 

Ten rupees. 

Five rupees or such smaller 
amount as may be chargeable 
under clauses {a) to (c) of this 
Article. 

The same duty as a Conveyance 
{No. 23) for a consideration 
equal to the amount of the 
consideration for the transfer. 

The same duty as a Bond 
(No.15) for a sum equal to the 
amount or value of the property 
concerned as set forth in the 
instrument but not exceeding 

Rs. 50. 
The same duty as a Bond {No. 
15)  for  a  sum  equal  to  the 
amount  or  value  of  the  property 
concerned as set forth in the 

See also Settlement (No. 58) Valuation See Appraisement 

Rs. 3.00 

278 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
65. 

(No. 8) Vakil See Entry as a Vakil (No. 30) 
Warrant  for  goods,  that  is  to  say,  any  instrument 
evidencing the title of any person therein named, or his 
assigns,  or  the  holder  thereof,  to  the  property  in  any 
goods  lying  in  or  upon  any  dock,  warehouse  or  wharf, 
such  instrument  being  signed  or  certified  by  or  on 
behalf of the person in whose custody such goods may 
be]. 

Rs. 3.00 

[Vide Arunachal Pradesh 5 of 2007, s. 2] 

Amendment  of  Schedule-I.—In Schedule I of the Indian Stamp Act, 1899 (Act No. 2 of 1899) (in its 
application to the State of Arunachal Pradesh) Act 2007, for item no.  40, in sub-item (a), the following 
shall be substituted, namely:-- 

“When  possession  of  the  property  or  any  part  of  the  property  comprised  in  such  deed  is  given  by  the 
mortgagor or agreed to be given. 

(i)  Where  the  amount  or  value  of  the 
consideration  for  such  conveyance  as  set 
forth therein does not exceed ₹ 1, 000 

(ii) Where it exceeds ₹ 1, 000 
[Vide Arunachal Pradesh Act 16 of 2018, s. 2] 

₹ 10 

1 %. 

Uttaranchal  

Amendment of 2 (Schedule 1-B of Act No. II of 1899.—In (schedule 1-B) of the Indian Stamp Act, 

1899:-- 

(a) In Article 35 (Lease)- 

(i) in Clause (a) for sub-clause (VI), (VII), and (VIII), the following clause shall be substituted, 

namely:-- 

“(VI)  Where  the  lease  purports  to  be  for  a 
term exceeding thirty years or in perpetuity or 
does not purpose to be for any definite term. 

The  same  duty  as  a  Conveyance  (No.  23  clause 
(a)),  for  a  consideration  equal  the  market  value  of 
property which is the subject of the lease.” 

(iii) for clause (b)  and (c), the following clause shall be substituted, namely:-- 

 (b) Where the lease is granted for a fine or premium or for money advanced and Where no rent is 

reserved:- 

(i) Where the lease purport to be for a term 
not exceeding thirty years; 

(ii) Where I lease purports to be for a term 
exceeding thirty years; 

The same duty as a Conveyance (No. 23 Clause 
(a)), for a consideration equal to amount or the 
value of such fine or premium or advance as 
setforth in the lease. 
The same duty as a conveyance (No. 23 Clause 
(a)),for a consideration equal to the market value of 
property which is the subject of the lease. 

(c) Where the lease is granted for a fine or premium or for money advanced in additional to the rent 

reserved:- 

(i) Where the lease purports to be for a term 
not exceeding thirty years; 

The same duty as Conveyance (No. 23 Clause (a)), 
for a consideration equal to the amount or value of 
such fine or premium or advance as setforth in the 

279 

 
 
 
 
 
 
lease, in additional to be duty which would have 
been payable on such lease, if no fine or premium 
or advance had been paid or delivered. 
Provided that in a case when an agreement to lease 
is stamped with the agreement to lease is stamped 
with the ad-valorem stamp required for lease, and a 
lease in pursuance of such an agreement is 
subsequently executed, the duty on such lease shall 
not exceed Fifty Rupees. 
The same duty as Conveyance (No. 23 Clause (a)), 
for a consideration equal the market value of 
property, which is the subject of the lease. 

(iv) Where the lease purports to be for a term 
exceeding thirty years; 

(v) Explanation (5) shall be omitted. 

[Vide Uttaranchal Act 14 of 2002, s. 2] 

Uttar Pradesh 

Amendment of Schedule 1-B.— In Schedule I-B of the principal Act — 

(a)  in  Article  15  (Bond),  in  the-column  relating  to  the  "Proper  Stamp  Duty",  for  the  words  set  out  in 
Column I of the table below, the words set out respectively against them in Column 2 of the table below, 
shall be substituted :— 

COLUMN 1  
(Existing words) 
Forty-five paise 
One rupee 
Three rupees and seventy-five 
paise 
Seven rupees and fifty paise 
Eleven rupees and twenty five paise 
Fifteen rupees 
Eighteen rupees and seventy-five paise 

Twenty-two rupees and fifty paise 
Twenty-six rupees and twenty five 
paise. 
Thirty rupees 
Thirty three rupees and seventy five 
paise 
Thirty-seven rupees and fifty paise 

COLUMN 2  
(Words to be substituted) 
Fifty paise. 
Two rupees. 
Four rupees and twenty-five 
paise. 
Eight rupees and fifty paise. 
Twelve rupees and seventy five paise 
Seventeen rupees 
Twenty-one rupees and twenty five 
paise 
Twenty-five rupees and fifty paise 
Twenty-nine rupees and seventy-five 
paise 
Thirty-four rupees 
Thirty-eight rupees and twenty five 
paise. 
Forty-two rupees and fifty paise. 

Eighteen rupees and seventy-five 
paise 

Twenty-one rupees and twenty five 
paise 

(b) in Article 23 (Conveyance), in the column relating to "Proper Stamp Duty", for the-figures set out in 
Column 1 of the table below, the figures set out respectively against them in Column 2 of the table below, 
shall be substituted :— 

COLUMN 1  
(Existing figures) 

Rs. P. 

2 00 

COLUMN 2 
( figures to be substituted) 
Rs. P. 

4 00 

280 

 
 
 
 
 
 
 
 
 
7 50 

15 00 

22 50 

30 00 

37 50 

45 00 

52 50 

60 00 

67 50 

75 00 

37 50 

8 50 

17 00 

25 50 

34 00 

42 50 

51 00 

59 50 

68 00 

76 50 

85 00 

42 50 

(c)  in  Article  48  in  clause  (f),  for  the  words  "in  any  other  case"  the  following  words  shall  be 
substituted,—  

"When authorizing more than ten persons to act jointly and severally in more than one transaction 

or generally," 

[Vide Uttar Pradesh Act 6 of 1980, s. 11] 

Amendment of Schedule 1-B of Act no. II of 1899.— In Schedule I-B of Indian Stamp Act, 1899, — 

(a) in Article 17-A, in the column relating to "Proper Stamp  Duty" for the words "Two hundred 

and fifty rupees" the words "Five hundred rupees" shall be substituted. 

(b) in Article 17-B, in the column relating to "Proper Stamp Duty" for the words "Five hundred 

rupees" the words "Two thousand rupees" shall be substituted. 

(c) in Article 35 (Lease), —  

(i) in clause (a), for sub-clauses (vi), (vii) and (viii) the following clause shall be substituted, 
namely :— 

“(vi) Where the lease purports to be for 
a  term  exceeding  thirty  years  or  in 
perpetuity or does not purport to be for 
any definite term. 

The same duty as a Conveyance [No. 23 clause 
(a)  ]  for  a  consideration  equal  to  the  market 
value  of  the  property  which  is  the  subject  of 
the lease.” 

(ii) in clause (b) and (c) the following clauses shall be substituted, namely :— 

“(b) Where the lease so granted for a fine or premium of for money advanced and where 

no rent is reserved, —   

(i) Where the lease purports to be 
for a term not exceeding thirty 
years ; 

The same duty as a Conveyance 
[No. 23 clause (a)] for a 
consideration equal to the amount 
or value of such fine or premium 

281 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(ii) Where the lease purports to be 
for a term exceeding thirty years ; 

or advance as set forth in the 
lease. 
The same duty as a Conveyance 
[No. 23 clause (a)] for a 
consideration equal to the market 
value of the property which is 
subject of the lease. 
(c) Where the lease is granted for a fine or premium of for 

money advanced in addition to rent is reserved, — 
(i) Where the lease purports to be 
for a term not exceeding thirty 
years ; 

The same duty as a Conveyance 
[No. 23 clause (a)] for a 
consideration equal to the amount 
or value of such fine or premium 
or advance as set forth in the 
lease, in addition to the duty 
which would have been payable 
on such lease, if no fine or 
premium or advance had been 
paid or delivered: 
Provided that in a case when an 
agreement to lease is stamped 
with the advalorem stamp 
required for lease, and a lease in 
pursuance of such agreement is 
subsequently executed, the duty 
on such lease shall not exceed 
fifty rupees. 
The same duty as a Conveyance 
[No. 23 clause (a)] for a 
consideration equal to the market 
value of the property which is 
subject of the lease.” 

(ii) Where the lease purports to be 
for term exceeding thirty years ; 

(iii) Explanation (5) shall be omitted. 

[Vide Uttar Pradesh s. 9 of 2001, s. 2] 

In Schedule I-B to the principal Act:— 

(a) in Article 5, in clause (c). in the column relating to the proper stamp duty, for the words "Six rupees" 
the words “One hundred rupees" shall be substituted ; 

(b) in Article 15, in the column relating to proper stamp duty, for the words set out in column below, the 
words set out against them in column 2 below shall be substituted, namely :— 

                    COLUMN  1                                      

One rupee and fifty paise 

Three rupees 

COLUMN  2 

Two rupees 

Four rupees 

Five rupees and fifty paise 

Six rupees and twenty-five paise 

Eleven rupees  

Twelve rupees and fifty paise 

Sixteen rupees and fifty paise  

Eighteen rupees and seventy-five paise 

282 

 
 
 
 
 
 
 
Twenty-two rupees  

Twenty-five rupees 

Twenty-seven rupees and fifty paise 

Thirty-one rupees and twenty-five paise 

Thirty-three rupees 

Thirty-seven rupees and fifty paise 

Thirty-eight rupees and fifty paise  

Forty-three rupees and seventy-five paise 

Forty-four rupees 

Fifty rupees  

Forty-nine rupees and fifty paise 

Fifty-six rupees and twenty-five paise 

Fifty-five rupees  

Sixty-two rupees and fifty paise 

Twenty-seven rupees and fifty paise 

Thirty-one rupees and twenty-five paise 

(c) in Article 25 — 

(i)  in  in  clause  (a),  in  the  column  relating  to  the  description  of  instrument,  for  the  words  "five 

rupees" the words "fifty rupees" shall be substituted ; 

(ii) in clause (b), in the column relating to the proper stamp duty, for the words "Five rupees" the 

words "fifty rupees" shall be substituted. 

(d) in Article 35— 

(i) in clause (a), in sub-clauses (ii), (iii), (iv), (v), (vi) and (vii) in the column relating to proper 

stamp duty, for the existing entries, the following entries shall be substituted, namely :— 

in sub-clause (ii) 

in sub-clause (iii) 

in sub-clause (iv)  

In sub-clause (v) 

in sub-clause (vi) 

in sub-clause (vii) 

"The same duty as a conveyance (no. 23), for a 
consideration  equal  to  three  times  the  amount 
or value of the average annual rent reserved." 

"The same duty as a conveyance (no. 23), for a 
consideration equal to four times the amount or 
value of the average annual rent reserved." 

"The same duty as a conveyance (no. 23), for a 
consideration equal to five times the amount or 
value or the average annual rent reserved" 

"The same duty as a conveyance (no. 23) for a 
consideration equal to six times the amount or 
value or the average annual rent reserved." 

"The same duty as a conveyance (no. 23), for a 
consideration equal to ten times the amount or 
value of the average annual rent reserved." 

"The same duty as a Conveyance (no. 23), for a 
consideration  equal  to  one-third  of  the  whole 
amount  of  rent  which  would  be  paid  or 
delivered  in  respect  of  the  first  fifty  years  of 
the lease." 

(ii) after explanation (3), the following explanation shall be inserted, namely:— 

"(4)  The  aggregate  amount  at  which  tolls  are  let,  whether  payable  in  lump  sum  or 

installments shall be deemed to be premium for the purposes of this Article.” 

(e) in Article 48, after clause (e), the following clause shall be inserted, namely :—  

283 

 
 
 
 
"(ee) When irrevocable authority is given to the attorney to sell immovable property.---The 
same duty as a conveyance (no. 23) on the market value of the property forming subject of such 
authority". 

[Vide Uttar Pradesh Act 11 of 1992, s. 5] 

Amendment of Schedule I-B.—In Schedule I-B to the principal Act, — 

(a) in Article 8, in clause (b), in the second column for the words “Thirty-seven rupees and fifty 
paise” the words and figures “the same duty as a Bond (no. 15) for Rs. 1,000” shall be substituted ; 

(b) in Article 12, in clause (c), in the second column, for the words "Thirty-seven rupees and fifty 

paise" the words and figures "The same duty as a Bond (no. 15) for Ra. 1,000" shall be substituted ; 

(c) for Article 18, the following Article shall be substituted column-wise as indicated below :— 

the 

In 
description         

column  pertaining 

to 

In  the  column  pertaining  to  proper  of  instrument  stamp 
duty 

“The  same  duty  as  a  conveyance  (no.  23),  for  a 
consideration equal to the amount of the purchase money 
only.” 

“18.  Certificate  of  sale  (in  respect 
of  each  property  put  up  as  a 
separate lot and sold) granted to the 
purchaser  of  any  property  sold  by 
public  auction  by  a  court  or  by  an 
body 
officer, 
empowered  under  any  law  for  the 
time  being  in  force  to  sell  such 
property  by  public  auction  and  to 
grant such Certificate.” 

authority 

or 

(d) In Article 46, — 

(i)  in  Part  A,  in  clause  (b),  in  the  second  column,  for  the  words  "One  hundred  and  fifty 
rupees"  the  words  and  figures  "The  same  duty  as  a  Bond  (no.  15)  for  Rs.4,000"  shall  be 
substituted ; 

(ii) in Part B, in the second column, for the words "Thirty-seven rupees and fifty paise" the 

words and figures "The same duty as a Bond (no. 15) for Rs. 1,000" shall be 'substituted 

(e) in Article 54, in clause (b), in the second column, for the words "Seventy-five rupees" 
the  words  and  figures  "The  same  duty  as  a  conveyance  (no.  23)  for    Rs.  1,000"  shall  be 
substituted 

(f) in Article 55, in clause (b), in the second column, for the words, "One hundred rupees" 

the words and figures "The same duty as a Bond (no. 15) for Rs. 3,000" shall be substituted ; 

(g) in Article 57, in clause (b), in the second column, for the words "Thirty-seven rupees and 
seventy-five paise" the words and figures "The same duty as a Bond (no. 15) for Rs. 1,000" shall 
be substituted ; 

(h), in Article 61 —  

(i)  in  clause  (a),  in  the  first  column,  for  the  words  "Thirty-seven  rupees  and  seventy-five 
paise"  the  words  and  figures  "the  duty  chargeable  on  a  conveyance  for  a  consideration  of 
Rs.500" Shall be substituted ; 

(ii) in  clause (b), in the second  column,  for the  words,  "Thirty-seven  rupees  and  seventy-
five paise" the words and figures "The same duty as a conveyance (no. 23) for a consideration 
of Rs. 500" shall be substituted. 

284 

 
(i) in Article 64, in Item B, in the second column, for the words "Seventy-five rupees" the 

words and figures "the duty payable on a Bond (no. 15) for Rs. 2,000" shall be substituted 

[Vide Uttar Pradesh Act 19 of 1981, s. 4] 

Amendment  of  Article  1  of  Schedule  I-B  to  Act  no.  2  of  1899.— In Schedule I-B to the  Indian 
Stamp Act, 1899, hereinafter referred to as the said Schedule, in Article 1, in the second column for the 
existing entry the following entry shall be substituted, namely :— 

“Fifty Paise.” 

[Vide Uttar Pradesh Act 19 of 1982, s. 2] 

Amendment of Article 2.— In the said Schedule, in Article 2, in the second column, for the existing 

entry, the following entry shall be substituted, namely :— 

“Subject to a maximum of two hundred rupees, the same duty as on a Bond (No. 15).” 

[Vide Uttar Pradesh Act 19 of 1982, s. 3] 

Amendment  of  Article 3.—In the said Schedule, in Article 3, in the second column, for the words 

“fifty rupees” the words “Seventy five rupees” shall be substituted. 

[Vide Uttar Pradesh Act 19 of 1982, s. 4] 

Amendment  of  Article 4.—In the said Schedule, in Article 4, in the second column, for the words 

“Four rupees and fifty paise” the words “Five rupees” shall be substituted. 

[Vide Uttar Pradesh Act 19 of 1982, s. 5] 

Amendment of Article 5.— In the said Schedule, in Article 5, in clause (c), in the second column, 

for the words “Five rupees” the words “Six rupees” shall be substituted. 

[Vide Uttar Pradesh Act 19 of 1982, s. 6] 

Amendment of Article 6.—In the said Schedule, in Article 6, in clause (2), in sub-section (a), in the 
second column, for the figures set out in Column 1 below, the figures set out in Column 2 below, shall be 
substituted :— 

Column  1 

Rs.   P. 

Column  2 

Rs.   P. 

1   00 

2   00 

3   00 

4   00 

5   00 

6   00 

8   00 

12   50 

25   00 

37 50 

1   50 

3     00 

4     50 

6      00 

7 50 

9  00 

12   00 

18   75 

37   50 

56 25 

285 

 
50   00 

75   00 

100   00 

125   00 

150   00 

50   00 

75   00 

112   50 

150   00 

187    50 

225   00 

75 000 

[Vide Uttar Pradesh Act 19 of 1982, s. 7] 

Amendment of Article 7.— In the said Schedule, in Article 7:- 

(a)  in  clause  (a),  in  the  second  column,  for  the  existing  entry  the  following  entry  shall  be 

substituted, namely :- 

"Fifty rupees". 

(b)  in  clause  (b),  in  the  second  column,  for  the  existing  entry  the  following  entry  shall  be 

substituted, namely:-  

"One hundred .rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 8] 

Amendment  of  Article  10.—  In  the  said  Schedule,  in  Article  10,  in  the  second  column,  for  the 

existing entry the following entry shall be substituted, namely :- 

"Three hundred rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 9] 

Amendment  of  Article  11.—  In  the  said  Schedule,  in  Article  11,  in  the  second  column,  for  the 

exiting entry, the following entry shall be substituted, namely:-  

"Four hundred rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 10] 

Amendment of Article 17.—In the said Schedule, in Article 17 in the second column, for the exiting 

entry, the following entry shall be substituted, namely : 

"Twenty-five rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 11] 

Amendment  of  Article  19.—In  the  Said  Schedule,  in  Article  19,  in  the  second  column,  for  the 

exiting entry the following entry shall be substituted, namely:- 

"Fifty paise" 

[Vide Uttar Pradesh Act 19 of 1982, s. 12] 

Amendment  of  Article  20.—In  the  Said  Schedule,  in  Article  20,  in  the  second  column,  for  the 

exiting entry the following entry shall be substituted, namely:- 

"Six rupees" 

[Vide Uttar Pradesh Act 19 of 1982, s. 13] 

Amendment  of  Article  22.—In  the  Said  Schedule,  in  Article  22,  in  the  second  column,  for  the 

exiting entry the following entry shall be substituted, namely:- 

"Fifty rupees" 

[Vide Uttar Pradesh Act 19 of 1982, s. 14] 

286 

Amendment  of  Article  26.—In  the  Said  Schedule,  in  Article  26,  in  the  second  column,  for  the 

exiting entry the following entry shall be substituted, namely:- 

"Subject to a maximum of one hundred fifty rupees, the same duty as on a Bond (no. 15)." 

[Vide Uttar Pradesh Act 19 of 1982, s. 15] 

Amendment  of  Article  28.—In  the  Said  Schedule,  in  Article  28,  in  the  second  column,  for  the 

exiting entry the following entry shall be substituted, namely:- 

"Fifty paise." 

[Vide Uttar Pradesh Act 19 of 1982, s. 16] 

Amendment  of  Article  29.—In  the  Said  Schedule,  in  Article  29,  in  the  second  column,  for  the 

exiting entry the following entry shall be substituted, namely:- 

"Twenty-five rupees" 

[Vide Uttar Pradesh Act 19 of 1982, s. 17] 

Amendment of Article 34-A.—In the Said Schedule, in Article 34-A, in the second column, for the 

words “Five rupees” the words “six rupees” shall be substituted. 

 [Vide Uttar Pradesh Act 19 of 1982, s. 18] 

Amendment  of  Article  36.—  In  the  Said  Schedule,  in  Article  36,  in  the  second  column,  for  the 

exiting entry the following entry shall be substituted, namely:- 

"Fifty paise." 

[Vide Uttar Pradesh Act 19 of 1982, s. 19] 

Amendment of Article 39.—In the Said Schedule, in Article 39, in the second column, for the words 
“one  hundred  rupees”  the  words  “Two  hundred  rupees”  shall  be  substituted  and  for  the  words  “Three 
hundred and twenty-five rupees” the words “Five hundred rupees” shall be substituted. 

[Vide Uttar Pradesh Act 19 of 1982, s. 20] 

Amendment of Article 43.— In the Said Schedule, in Article 43, — 

(a)  in  clause  (a),  in  the  second  column  for  the  existing  entry,  the  following  entry  shall  be 

substituted, namely : 

"One rupee." 

(b)  in  clause  (b),  in  the  second  column,  for  the  existing  entry,  the  following  entry  shall  be 

substituted, namely:— 

"Subject  to  a  maximum  of  seventy-five  rupees;  one  rupee  for  every,  Rs.  10,000  or  part 

thereof of the value of the stock or security.” 

[Vide Uttar Pradesh Act 19 of 1982, s. 21] 

Amendment  of  Article  44.—  In  the  said  Schedule,  in  Article  44,  in  the  second  column;  for  the 

existing entry, the following entry shall be substituted, namely:— 

"Three rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 22] 

Amendment of Article 48.–In the said Schedule, in Article 48, — 

(a)  in  clause  (a),  in  the  second  column,  for  the  words  "Two  rupees  and  fifty  paise"  the  words 

"Three rupees" shall be substituted ; 

(b) in clause (b), in the second column, for the words "Five rupees” the words "Six rupees" shall 

be substituted ; 

(c) in clause (c), in the second column, for the words "Twenty rupees” the words "Twenty-four 

rupees" shall be substituted; 

287 

(c) in clause (c), in the second column, for the words "Twenty rupees” the words "Twenty-four 

rupees" shall be substituted; 

(e) in clause (f), in the second column, for the words "Five rupees” the words "Six rupees" shall 

be substituted. 

[Vide Uttar Pradesh Act 19 of 1982, s. 23] 

Amendment  of  Article  50.—  In  and  said  Schedule,  in  Article  50,  in  the  second  column,  for  the 

existing entry, the following entry shall be substituted, namely:— 

"Five rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 24] 

Amendment  of  Article  51.—  In  the  said  Schedule,  in  Article  51,  in  the  second  column,  for  the 

existing entry, the following entry shall be substituted, namely:— 

"Five rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 25] 

Amendment of Article 58.— In the said Schedule, in Article 58 in item B, in the second column, for 

the existing entry, the following entry shall be substituted, namely:— 

"The  same  duty  as  a  Bond  (No.  15)  for  a  sum  equal  to  the  amount  or  value  of  the  property 

concerned, but not exceeding fifty rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 26] 

Amendment  of  Article  60.—in  the  said  Schedule,  in  Article  60,  in  the  second  column,  for  the 

existing entry the following entry shall be substituted, namely:— 

"Fifty paise." 

[Vide Uttar Pradesh Act 19 of 1982, s. 27] 

Amendment of Article 62.—In the said Schedule under Article 62:—  

(a) in clause (c), in sub-clause (ii), in the second column, for the words "Thirty-seven rupees and 

seventy-five paise" the words "Seventy-five rupees" shall be substituted ; 

(b)  in  clause  (d),  in  the  second  column,  for  the  existing  entry,  the  following  entry  shall  be 

substituted, namely :—  

"Sixty-seven rupees and fifty paise" ; 

(c)  in  clause  (e),  in  the  second  column,  for  the  existing  entry,  the  following  entry  shall  be 

substituted, namely— 

"Thirty-four rupees or such smaller amount as may be chargeable under clauses (b) and (c) of this 

article." 

[Vide Uttar Pradesh Act 19 of 1982, s. 28] 

Amendment  of  Article  64.—  In  the  said  Schedule,  in  Article  64,  in  Part  A,  in  clause  (b),  in  the 

second column, for existing entry, the following entry shall be substituted, namely:— 

"On ten thousand rupees, the duty payable under clause (a), and on the remainder, Three rupees 

for every additional one thousand rupees or part thereof." 

[Vide Uttar Pradesh Act 19 of 1982, s. 29] 

Amendment of Article 65.— In the said Schedule, in Article 65, the second column, for the existing 

entry, the following entry shall be substituted, namely:— 

"Three rupees." 

[Vide Uttar Pradesh Act 19 of 1982, s. 30] 

288 

Amendment of Schedule 1-B to Act no. 2 of 1899.—  In Schedule I-B to the Indian Stamp Act, 1899, 
hereinafter  referred  to  as the  principal  Act  in  Article  5 (Agreement  or  Memorandum  of  an  Agreement) 
after clause (b), the following clause shall be inserted, namely :— 

The same duty as on conveyance (No. 23) on one half of 
the amount of consideration as set forth in the agreement. 

“(b-1)  if  relating  to  the  sale  of  an 
in  part 
immovable  property  where, 
performance  of  the  contract  possession 
is admitted to have been delivered or is 
agreed to be delivered without executing 
the conveyance :— 

Provided 
pursuance of such agreement— 

that  when  conveyance 

in 

(i) is  executed,  the  duty  paid  under  this 
clause shall be adjusted towards the total 
duty payable on the conveyance ; 

(ii) is not executed, the duty paid under 
this clause in excess of the duty payable 
under clause (c) shall subject to the rules 
be refunded without any deduction on an 
application being made for the purposes 
not beyond 6 months from the expiration 
of  the  period  during  which  conveyance 
could  have  been  executed  in  pursuance 
of the agreement.” 

[Vide Uttar Pradesh Act 22 of 1990, s. 2] 

Amendment of Schedule 1-B.—In Schedule 1-B of the principal Act — 

(1) for the existing entry in Column 2 against Article 3, the following  entry shall be substituted, 

namely :— 

“Fifty rupees”, 

(2) for the existing entry in Column 2 against clause (a) of Article 4, the following entry shall be 

substituted, namely :— 

“Two rupees”, 

(3) for the existing entry in Column 2 against clause (c) of Article 5, the following entry shall be 

substituted, namely :— 

“Five rupees”,  

(4) for the  existing  table  of  rates  below  sub-clause (a)  of  clause  (2)  of  Article  6,  the  following 

table shall be substituted, namely :— 

Description of instrument                                         

Proper stamp duty 

When  the  amount  of  the  loan  or  debt  does  not  exceed 
Rs. 200 

.      . 

When It exceeds Rs. 200 but does not exceed Rs. 400                   .      . 

When it exceeds Rs. 400 but does not exceed Rs. 600 

When It exceeds Rs. 600 but does not exceed Rs. 800 

.      . 

.      . 

Rs.  P. 

1   00 

2   00 

3   00 

4   00 

289 

 
 
 
 
 
 
 
 
When It exceeds Rs. 800 but does not exceed Rs. 1,000 

When  It  exceeds  Rs.  1,000  but  does  not  exceed  Rs. 
1,200 

When  It  exceeds  Rs.  1,200  but  does  not  exceed  Rs. 
1,600              

When  It  exceeds  Rs.  1,600  but  does  not  exceed  Rs. 
2,500              

When  It  exceeds  Rs.  2,500  but  does  not  exceed  Rs. 
5,000              

When  It  exceeds  Rs.  5,000  but  does  not  exceed  Rs. 
7,500 

When  It  exceeds  Rs.  7,500  but  does  not  exceed  Rs. 
10,000            

When  It  exceeds  Rs.  10,000  but  does  not  exceed  Rs. 
15,000 

When  It  exceeds  Rs.  15,000  but  does  not  exceed  Rs. 
20,000 

When  It  exceeds  Rs.  20,000  but  does  not  exceed  Rs. 
25,000 

When  It  exceeds  Rs.  25,000  but  does  not  exceed  Rs. 
30,000 

and  for  every  additional  Rs.  10,000  or  part  thereof    in 
excess of Rs. 30,000                       

.      . 

.      . 

5   00 

6   00 

.      . 

8   00 

.      . 

12  50 

.      . 

25  00 

.      . 

37  50 

.      . 

50  00 

.      . 

75  00 

.      . 

100  00 

.      . 

125  00 

.      . 

150  00 

.      . 

50  00 

(5) for the existing entry in Column 2 against clause (b) of Article 8, the following entry shall be 

substituted, namely :— 

“Thirty-seven rupees  and fifty paise”. 

(6) for the existing entry in Column 2 against Article 10, the following entry shall be substituted, 

namely :— 

“Two hundred and twenty five  rupees ”. 

(7) for the existing entry in Column 2 against clause (c) of Article 12, the following entry shall be 

substituted, namely :— 

“Thirty-seven rupees and fifty paise”. 

(8)  for  the  existing  table  of  rates  below  Article  15,  the  following  table  shall  be  substituted, 

namely :— 

Description of instrument                                         

Where  the  amount  or  value  secured  does  not  exceed 
Rs. 10            

Proper stamp duty 

Forty-five paise. 

Where it exceeds Rs. 10 but does not exceed Rs. 50 

One rupees. 

Where it exceeds Rs. 50 but does not exceed Rs. 100 

Three 
seventy-five paise. 

rupees 

and                                                                                                     

290 

  
 
 
 
 
 
Where it exceeds Rs. 100 but does not exceed Rs. 200 

Where it exceeds Rs. 200 but does not exceed Rs. 300 

Seven 
fifty paise. 

rupees 

Eleven rupees and 
twenty-five paise. 

and                                                                                                       

Where it exceeds Rs. 300 but does not exceed Rs. 400                    

Where it exceeds Rs. 400 but does not exceed Rs. 500 

Fifteen rupees. 
Eighteen rupees and                                                                                                      
seventy-five paise. 

Where it exceeds Rs. 500 but does not exceed Rs. 600 

Twenty-two rupees,                                                                                                     
and fifty paise. 

Where it exceeds Rs. 600 but does not exceed Rs. 700                   

Where it exceeds Rs. 700 but does not exceed Rs. 800 
Where it exceeds Rs. 800 but does not exceed Rs. 900 

Twenty-six rupees                                                                                                    
and twenty-five                                                                                             
paise. 

Thirty rupees. 
Thirty-three rupee                                                                                                     
and seventy-five                                                                                                     
paise. 

Where it exceeds Rs. 900 but does not exceed Rs. 
1,000 

Thirty-seven rupees                                                                                                     
and fifty paise. 

and for every Rs. 500 or part thereof in excess of Rs. 
1,000         

Eighteen rupees and                                                                                                    
seventy-five paise. 

(9) for the existing table of rates below Article 23, the following table shall be substituted, 

namely :— 

     Description of  instrument 

Proper stamp duty  

Where the amount or value of the consideration of 
such conveyance          
as set forth therein or the market value of the property 
which is the  
subject of such conveyance, whichever is greater, 
does not exceed Rs. 50           

Rs.  P 

……………. 

2   00                                                                                                                  

Where it exceeds Rs. 50 but does not exceed Rs. 100                    

…………….  7   50 

Where it exceeds Rs. 100 but does not exceed Rs. 200  …………….  15   00 

Where it exceeds Rs. 200 but does not exceed Rs. 300  …………….  22   50 

Where it exceeds Rs. 300 but does not exceed Rs. 400  …………….  30   00 

Where it exceeds Rs. 400 but does not exceed Rs. 500  …………….  37   50 

Where it exceeds Rs. 500 but does not exceed Rs. 600                  

…………….  45   00 

Where it exceeds Rs. 600 but does not exceed Rs. 700  ……………  52   50 

Where it exceeds Rs. 700 but does not exceed Rs. 800                  

……………  60   00 

291 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Where it exceeds Rs. 800 but does not exceed Rs. 900                  

Where it exceeds Rs. 900 but does not exceed Rs. 
1,000 

……………  67   50 
75   00 

…………… 

and for every Rs. 500 or part thereof in excess of Rs. 
1,000 

……………  37  50 

(10) for the existing entry in Column 2 against clause (ii) of Article 24 the following entry shall be 

substituted, namely :— 

“Three rupees, when the copy or extract is of an agricultural lease or of a mortgage-deed or sale-
deed  of  agricultural  land  and  the  value  of  the  subject  matter  of  the  original  does  not  exceed  one 
thousand rupees ; in any other case, five rupees.” 

(11) for the existing clause (a)  in Column I of Article 25, the following clause shall be substituted, 

namely :— 

“(a) if the duty with which the original instrument is chargeable does not exceed five rupees ;”. 

(12) for the existing entry in Column 2 against column (b) of Article 25, the following entry shall be 

substituted, namely :— 

“Five rupees”. 

(13) for the existing clause (a) in Column 1 of Article 34-A, the following clause shall be substituted, 

namely :— 

“(a) if the duty with which the original instrument is chargeable does not exceed ten rupees ;” 

(14)  for  the  existing  entry  in  column  2  against  clause  (b)  of  Article  34-A,  the  following  shall  be 

substituted, namely :— 

“Five rupees”, 

(15)  for  the  proviso  below  the  existing  entry  in  Column  2  against  clause  (c)  of  Article  35,  the 

following proviso shall be substituted, namely ; 

“Provided that in any case when an agreement to lease is stamped with the ad valorem stamp required 
for  lease,  and  a  lease  in  pursuance  of  such  agreement  is  subsequently  executed  the  duty  on  such  lease 
shall not exceed five rupees.” 

(16) for the existing entry in Column 2 against clause (a) of Article 39, the following entry shall be 

substituted, namely :— 

“One hundred rupees”. 

(17) for the existing entry in Column 2 against clause (b) of Article 39, the following entry shall be 

substituted, namely :— 

“Three hundred and twenty-five rupees”. 

(18) in Article 45, in Column 2, for the existing clause (a) of the proviso, the following clause shall be 

substituted, namely :— 

“(a) When an instrument containing an agreement to divide property in severalty is executed and a 
partition  is effected  in  pursuance  of such  agreement,  the  duty  chargeable  upon the  instrument  effecting 
such  partition  or  upon  the  instrument  recording,  by  way  of  declaration  or  otherwise,  the  terms  of  such 
partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less 
than five rupees ;” 

(19) for the existing clause (c) in Column 2 of Article 45, the following clause shall be  substituted, 

namely :— 

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“(c) Where a final order for effecting a partition passed by any Revenue authority or any Civil Court, 
or an award by an Arbitrator directing a partition, is stamped with the stamp required for any instrument 
of partition, and an instrument of partition, in pursuance of such order or award is subsequently executed, 
the duty on such instrument shall not exceed five rupees.”, 

(20) for the existing entry in Column 2 against item  “A”, sub-item (b) of Article 46, the following 

entry shall be substituted, namely:— 

“One hundred and fifty rupees.”, 
(21) for the existing entry in Column 2 against Item  “B” of Article 46, the following entry shall be 

substituted, namely :— 

“Thirty-seven rupees and fifty paise.”, 

(22) for the existing table of rates under Article 48, the following table shall be  substituted, namely 

:— 

     Description of instrument                                         

Proper stamp duty 

(a)  When   executed  for the  sole  purpose 
of  procuring  the  registration  of  one  or 
more  documents  in  relation  to  a  single 
transaction  or for  admitting  execution  of 
one or more such documents ; 

Two rupees and fifty paise. 

(b) When authorizing one person or more 
to  act  in  a  single  transaction  other  than 
the case mentioned in clause (a) ; 

 Five rupees. 

(c) When authorizing not more than five 
persons  to  act  jointly  and  severally  in 
more than one transaction or generally ; 

Twenty rupees. 

(d) When authorizing more than five but 
not  more  than  ten  persons  to  act  jointly 
and 
than  one 
transaction or generally ; 

in  more 

severally 

Forty rupees. 

(e)  When  given  for  consideration  and 
authorizing  the  attorney  to  sell  any 
immovable property ; 

The  same  duty  as  a  conveyance  (no.  23)  of  the 
consideration. 

(f) in any other case ; 

Five rupees for each person authorized. 

(23) for the existing entry in Column 2 against clause (b) of Article 54, the following entry shall 

be substituted, namely :— 

“Seventy-five rupees.” 

(24) for the existing clause (a) below Article 55, the following clause shall be substituted, namely 

:— 

“(a) if the amount or value of the claim does not exceed Rs. 2,500 ;” 

(25) for the existing entry in Column 2 against clause (b) of Article 55, the following entry shall 

be substituted, namely :— 

“One hundred rupees.”, 

293 

 
 
(26) for the existing entry in Column 2 against clause (b) of Article 57, the following entry shall 

be substituted, namely :— 

“Thirty-seven rupees and seventy-five paise”, 

(27)  for  the  existing  proviso  in  Column  2  against  Article  58,  the  following  proviso  shall  be 

substituted, namely :— 

“Provided that, where an agreement to settle is stamped with the stamp required for an instrument 
of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, 
the duty on such instrument shall not exceed five rupees”, 

(28) for the existing clause (a) in Column 1 of article 61, the following clause shall be substituted, 

namely :— 

“(a)  when the duty  with  which the lease is chargeable  does  not exceed thirty-seven  rupees  and 

seventy-five paise.” 

(29) for the existing entry in Column 2 against clause (b) of Article 61, the following entry shall 

be substituted, namely :— 

“Thirty-seven rupees and seventy-five paise”, 

(30) for the existing item (i) of clause (c) in Column (1) of Article 62, the following item shall be 

substituted, namely :— 

“(i) if the duty on such bond, mortgage-deed or policy does not exceed thirty-seven rupees and 

seventy-five paise.” 

(31)  for  the  existing  entry  in  Column  2  against  item  (ii)  below  clause  (c)  of  Article  62,  the 

following entry shall be substituted, namely:— 

“Thirty-seven rupees and seventy-five paise ; 

Provided that, if by any one instrument the interest secured by several bonds, mortgage-deeds or 
policies of insurance is transferred the duty payable in respect of such instrument shall be the aggregate of 
the duties which would have been payable if separate instruments of transfer were executed in respect of 
each such bond, mortgage deed or policy of insurance.” 

(32) for the existing entry in Column 2 against Item “B” of Article 64, the following entry shall 

be substituted, namely :— 

The  same  duty  as  a  Bond  (no.  15)  for  a  sum  equal  to  the  amount  or  value  of  the  property 

concerned but not exceeding seventy-five rupees.”. 

[Vide Uttar Pradesh Act 20 of 1974, s. 6] 
Insertion  of  new  Article  38-A.— In Schedule I-B to the Indian Stamp Act, 1899, after Article 38, the 
following Article shall be inserted, namely :— 

“38-A. Licence relating to arms or ammunitions, that is to say, document evidencing the licence 

or renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959, — 

(A) Licence relating to following arms :— 

(i) Revolvers or Pistols 

Two thousand rupees 

(ii) Rifles 

(iii) DBBL Weapons 

(iv) SBBL Weapons 

(v) ML Weapons 

One thousand five hundred rupees 

One thousand rupees 

One thousand rupees 

Two hundred rupees 

(B) Licence relating to arms or ammunitions on following Forms as set out in Schedule III to the 
Arms Rules, 1962 :— 

(i)  FORM XI 

Ten thousand rupees  

294 

 
 
(ii) FORM XII 

 (iii) FORM XIII 

Ten thousand rupees  

Five thousand rupees 

(iv) FORM XIV 
(C) Renewal of licence relating to following arms :— 

Three thousand rupees 

(i) Revolvers or Pistols 

One thousand rupees  

(ii) Rifles 

(iii) DBBL Weapons 

(iv) SBBL Weapons 

(v) ML Weapons 

Seven hundred fifty rupees 

Five hundred rupees 

Five hundred rupees 

One hundred rupees 

(D)  Renewal  of  licence  relating  to  arms  or  ammunitions  on  following  Forms  as  set  out  in 
Schedule III to the Arms Rules, 1962 :— 

(i)  FORM XI 

(ii) FORM XII 

(iii) FORM XIII 

(iv) FORM XIV 

Three thousand rupees  

Three thousand rupees 

Two thousand rupees 

One thousand rupees” 

[Vide Uttar Pradesh Act 22 of 1998, s. 2] 

Amendment of Article 1 of Schedule 1-B.— In Schedule 1-B to the principal Act. hereinafter referred to 
as  the  said  Schedule,  in  Article  1  (Acknowledgement)  in  the  Column  relating  to  the  "description  of 
instrument" for the words "twenty rupees" the words "one thousand rupees", and in the column relating to 
the "Proper Stamp Duty" for the words "Fifty paise" the words "ten rupees" shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 11] 

Substitution or Article 4 In the said Schedule, for Article 4 (Affidavit), the following Article shall be 
substituted, namely :— 

"4 AFFIDAVIT, including an affirmation or Ten rupees declaration in the case of persons by law allowed 
affirm or declare instead of swearing. 

Exemptions  

Affidavit or declaration in writing when made— 

Act, 1957, or 

(a) as a condition of enrolment under the Army Act. 1950. The Air force Act, 1950, or the Navy 
(b) for the sale purpose of enabling any person to receive any pension or charitable allowance. 

[Vide Uttar Pradesh Act 22 of 1998, s. 12] 

Amendment  of  Article  5.—  In  the  said  Schedule,  in  Article.  5  (Agreement  or  Memorandum  of  an 
Agreement, — 

(a)  in  clause  (a).  in  the  column  relating  to  the  "proper  stamp  duty”  for  the  words  "Sixty  naye 

paise" the words "ten rupee'. shall be substituted. 

(b)  in  clause  (b)  in  the  Column  relating  to  the  "proper  stamp  duty"  for  the  words  "forty  five 
rupees, thirty naye paise for every 10,000” the words "One thousand rupees, ten rupees for every Rs. 
20,000" shall be substituted. 

(c) for the existing clause (b-1), the following clauses shall be Substituted, namely :— 

295 

 
 
“(b-1) If relating to the sale of an 

The same duty as on 

immovable property where possession 

conveyance [No. 23 clause 

is not admitted to have been delivered 

(a)] on one half of the 

nor is agreed to be delivered Without 

amount of consideration as 

executing the conveyance : 

set forth in the agreement." 

Provided  that  when  conveyance  in  pursuance 
of  such  agreement  is  executed.  The  duty  paid 
under this clause in excess of the duty payable 
under  clause  (c)  shall  be  adjusted  towards  the 
total duty 'payable on the conveyance." 

"(b-2)  If  relating  to  construction  of  a  building 
on a land by a person other than the owner or 
lessee  of  such  land  and  having  a  stipulation 
that  after  construction,  such  building  shall  be 
held  jointly  or  severally  by  that  other  person 
and the owner or the lessee, as the case may be, 
of  such  land  or  that  it  shall  be  sold  jointly  or 
severally  by  them  or  that  a  part  of  it  shall  be 
held  jointly  or  severally  by  them  and  the 
remaining  paid  thereof shall  be  sold jointly  or 
severally by them. 

Explanations— For the purpose of this clause :— 

The same duty as a conveyance (No. 23 
clause (a)] for a consideration equal to the 
amount or value of the land. 

(1)  the  expression  "land”  shall  include  things  attached  to  the  earth,  or  permanently  fastened  to 

anything attached to the earth ; 

(2) the expression “lessee" shall mean a holder of a lease in perpetuity or for a perpetuity or for a 

period or thirty years or more.  

(3) the expression “” shall mean a building having more than one flat or office accommodation or 
both and the expression “flat” shall have the meaning assigned to it in the Uttar Pradesh Ownership of 
Flats Act, 1975.” 

[Vide Uttar Pradesh Act 22 of 1998, s. 13] 
Amendment  of  Article  6.—In  the  said  Schedule,  in  Article  6  (Agreement  relating  to  deposit  of  title, 
deeds pawn or pledge) in clause (2), for sub-clause (a). the following sub-clause be substituted, namely 
:— 

"(a) if such loan or debt is repayable on demand or more than three months from the date of the 

instrument evidencing the agreement : 

For every Rs. 1000 or part thereof of the amount of loan or debt.          Twenty rupees  

Explanation— For the purpose of clause (1) of this Article, any letter, note or memorandum or 
writing,  relating,  to  the  deposit  of  title  deeds  whether  written  or  made  before,  or  at  the  time  of,  or 
after,  the  deposit  of  title  deeds  is  effected,  and  whether  it  is  in  respect  of  the  first  loan  or  any 
subsequent  loan,  such  letter,  note,  memorandum  or  writing  shall  ;  in  the  absence  of  any  separate 
agreement  relating  to  deposit  of  deeds,  be  deemed  to  be  an  instrument  evidencing  an  agreement 
relating to the deposit of title deeds." 

[Vide Uttar Pradesh Act 22 of 1998, s. 14] 

Amendment  of  Article  9.—  In  the  said  Schedule,  in  Article  9  (Apprenticeship  deed),  in  the  column 
relating to the "proper stamp duty", for the  words "Twelve rupees" the words "Twenty rupees" shall be 
substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 15] 

296 

 
Amendment  of Article 10.—  In the said Schedule, in Article 10 (Articles of Association of a company), 
in the column relating to the “proper stamp duty” for the words “Three hundred rupees” the words “Five 
hundred rupees” shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 16] 

Amendment  of  Article  12.—  the  said  Schedule,  in  Article  12  (Award),  in  clause  (b),  in  the  column 
relating  to  the  “proper  stamp  duty”  for  the  words  “One  rupee  and  fifty  naye  paise”  the  words  “Ten 
rupees” shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 17] 

Insertion  of  new  Article  12-A.—In  the  said  Schedule  after  Article  12,  the  following  Article  shall  be 
inserted, namely :— 

“12-A. Bank Guarantee— Guarantee deed 

Fifty rupees. 

executed by a Bank as a surely to secure 

The due performance or a contract or the 

due discharge of a liability for every Rs. 

1000 or part thereof. 

[Vide Uttar Pradesh Act 22 of 1998, s. 18] 

Substitution of Article 15.— In the said Schedule, for Article 15 (Bond), the following Article shall be 
substituted, namely :— 
“15. BOND as defined by section 2(5) not being a Debenture (No. 27) and not being otherwise provided 
for by this Act, or by the Court Fees Act, 1870. 

Where the amount or value secured does 

Ten rupees 

not exceed Rs. 100/- 

and for every additional Rs. 1,000 or part 

Seventy rupees 

thereof in excess Rs. 1,000/- 

[Vide Uttar Pradesh Act 22 of 1998, s. 19] 

Amendment of Article 17.— In the said Schedule, in Article 17 (cancellation), in the column relating to 
the  "proper  stamp  duty",  for  the  words  "Twenty-five  rupees"  the  words  "one  hundred  rupees"  shall  be 
substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 20] 
Amendment  of  Article  18.—In  the  said  Schedule,  in  Article  18  (certificate  of  sale),  in  the  column 
relating  to  the  "proper  stamp  duty",  for  the  words  and  figure  “No.  23”  the  words  and  figure  "No.  23 
clause (a)" shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 21] 

Amendment of Article 19.—In the said Schedule, in Article 19 (Certificate of other Document), in the 
column relating to the "proper stamp duty", for the words "Fifty paise" the words "one rupees" shall be 
substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 22] 

Amendment of Article 20.— In the said Schedule, in Article 20 (Chartered Party), in the column relating 
to the "proper stamp duty", for the words "Six rupees" the words "Ten rupees" shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 23] 

Substitution  of  Article  23.—  In  the  said  Schedule,  for  Article  23  (Conveyance)  the  following  Article 
shall be substituted, namely :— 

297 

 
 
 
“23. CONVEYANCE as defined by 
section 2 (10) not being a Transfer 
charged or substituted under No. 62 — 
(a) If relating to immovable property 
where the amount or value of the 
consideration of such conveyance at set 
forth therein or the market value of the 
immovable property which is the subject 
of such conveyance, whichever is 
greater does not exceed Rs. 500/- 
Where it exceeds Rs. 500/- 
but does not exceed Rs. 1,000/- 
and for every Rs. 1,000/- 

or part thereof in excess of Rs. 1,000/- 

(b) if relating to movable property-
where the amount or value of the 
consideration of such conveyance as set 
forth therein does not exceed Rs. 1,000/- 
and for every Rs. 1,000/- 
or part thereof in excess of Rs. 1,000/- 

EXEMPTION:-- 

Sixty rupees 

One hundred and twenty-five rupees 
One hundred and twenty-five rupees 

Provided that the duty payable shall be rounded off to the 
next multiple of ten rupees. 
Twenty rupees 

Twenty rupees 

Assignment of copy-right in musical works by resident of or first published in India. 

Explanation  :—For  the  purposes  of  this  Article,  in  the  case  of  an  agreement  to  sell  an  immovable 
property, where possession is delivered before the execution or at the time of execution, or is agreed to be 
delivered  without  executing  the  conveyance,  the  agreement  shall  be  deemed  to  be  a  conveyance  and 
stamp duty thereon shall be payable accordingly ; 

Provided that the provisions of section 47-A shall mutatis mutandis apply to such agreement ; 

Provided further that when conveyance in pursuance of-such agreement is executed, the stamp duty 

paid on the agreement shall be adjusted towards the total duty payable on the conveyance. 

[Vide Uttar Pradesh Act 22 of 1998, s. 24] 

Amendment of Article 24.— In the said Schedule, for Article 24 (copy or extract) the following Article 
shall be substituted,  namely :— 

“24. Copy or Extract certified to be a  true-copy or extract by or by order of any public officer and not 
chargeable under the law for the time being in force relating to court-fees — 

(i) if the original was not chargeable with duty or 
if the duty with which it was chargeable does not 
exceed ten rupees ; 
(ii) in any other case not falling within the 
provisions of Section 6-A. 

Ten rupees 

Ten rupees 

EXEMPTION :— 

(a) Copy of any paper which a public officer is expressly required by law to make or furnish 

for record in any public office or for any public purpose ; 

(b) Copy of, or extract from, any register relating to births, baptisms namings, dedications, 

marriages, divorces, deaths or burials.” 

[Vide Uttar Pradesh Act 22 of 1998, s. 25] 

298 

 
 
 
 
 
 
Amendment of Article 28.—In the said Schedule, in Article 28 (Delivery order in respect of goods), in 
the  column  relating  to  the  "description  of,  instrument"  for  the  words  "twenty  rupees"  the  Words  "one 
thousand rupees" and in the column relating to the "proper stamp-duty" for the words "Fifty paise" the 
words 'Ten rupees" shall be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 26] 

Amendment of Article 29.—In the said Schedule, in Article 29 (Divorce) in the column relating to the 
"proper Stamp duty" for the words. "Twenty-five rupees" the word "Fifty rupees" shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 27] 

Amendment  of  Article  31,  32,  33.--  In  the  said  Schedule,  in  Article  31  (Exchange  of  Property),  32 
(Further charge) and 33 (Gift), in the column relating to the "proper stamp duty" for the word and figures 
"No. 23" wherever occurring the words and figure "No. 23 clause (a)” shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 28] 

Substitution of Article 34-A.— In the said Schedule, for Article 39-A (instrument), the following Article 
shall be substituted, namely:— 

“34—A. INSTRUMENT correcting a 
purely clerical error in an instrument 
chargeable with duty and in respect of 
which the proper duty has been paid. 

[Vide Uttar Pradesh Act 22 of 1998, s. 29] 

Ten rupees” 

Amendment of Article 35.—In the said Schedule, in Article 35 (Lease) — 

(a) in clause (a), in sub-clauses (ii), (iii), (iv), (v), (vi), (vii) and (viii), in the column relating to 
the "proper stamp duty", for the word and figure "No. 23" wherever accruing the words and figure 
"No. 23 clause (a)" shall be substituted ; 

(b) in clause (b), in the column relating to the "proper stamp duty" for the word and figure "No. 

23" the words and figure "No. 23 clause (a)” shall be substituted: 

(c) in clause (c), in column relating to the "proper stamp duty", for the word and figure "No. 23" 
the  words  and  figure  "No.  23  clause  (a)"  and  for  the  words  “Five  rupees”  the  words  “Ten  rupees” 
shall be substituted ; 

(d) after the existing proviso, the following proviso shall be inserted, namely :— 

"Provided  further  that  where  the  lease  purpose  to  letting  of  a  building  or  flat  for  a  term  not 
exceeding five years, the duty shall, subject to a minimum of rupees one hundred and a maximum of 
rupees ten thousand, be chargeable at the rate of two per cent of the whole amount of the rent which 
would  be  paid  or  delivered  for  the  entire  term  of  the  lease  and  the  amount  of  fine  or  premium  or 
money advanced, if any, as set forth in the lease and it shall be rounded off to the next multiple of 
rupees ten." 

 (e) after explanation (4) the following explanation shall be inserted, namely:— 

“(5)  For  the  purpose  of  second  proviso  the  expressions  “building”  and  “flat”  shall  have  the 

meanings respectively assigned to them in explanation (3) to clause (b-2) of Article 5.” 

[Vide Uttar Pradesh Act 22 of 1998, s. 30] 

Amendment of Article 36.— In the said Schedule, in Article 36 (Letter of Allotment of shares) in the 
column relating to the “proper stamp duty”, for the words “Fifty paise” the words “one rupee” shall be 
substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 31] 

Amendment of Article 39.— In the said Schedule, in Article 39 (MEMORANDUM OF ASSOCIATION 
OF A COMPANY), — 

299 

 
 
(a) in clause (a), in the column relating to the “proper stampduty”, for the words “two hundred rupees”, 
the words “Five hundred rupees” shall be substituted ; 

(b) In clause (b), in the column relating to the “proper stampduty”, for the words, “five hundred rupees”, 
the words “one thousand rupees” shall be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 32] 

Amendment of Article 40.— In the said Schedule, in Article 40 (Mortgage-deed), — 

(a) in clause (a), in the column relating to the “proper stampduty”, for the words and figure “No. 23”, the 
words and figure “No. 23 clause (a)” shall be substituted ; 

(b) in clause (c), in the column relating to the “proper stampduty”, for the words “two rupees and twenty 
five naye paise” wherever occurring the words “Ten rupees” shall be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 33] 

Amendment of Article 41.— In the said Schedule, in Article 41 (Mortgage of a crop) — 

(a) in clause (a), — 

(i) in the column relating to the “description of instrument”, for the words and figure “Rs. 200”, 

wherever occurring the word and figure “Rs. 6000” shall be substituted ; 

(ii) in the column relating to the “proper stamp duty”, for the words “Thirty five naye paise”, 

wherever occurring the word and figure  “Ten rupees” shall be substituted ;  

(b) in clause (b), — 

(i) in the column relating to the “description of instrument”, for the words and figure “Rs. 100”, 

wherever occurring the word and figure “Rs. 3000” shall be substituted ; 

(ii) in the column relating to the “proper stamp duty”, for the words “Sixty Naye paise”, wherever 

occurring the word “Twenty rupees” shall be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 34] 

Amendment of Article 42.— In the said Schedule, in Article 42 (Notarial Act) in the column relating to 
the “proper stamp-duty”, for the words “Three rupees and fifty naye paise”, the words “Ten rupees” shall 
be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 35] 

Amendment of Article 43.—In the said Schedule, in Article 43 (Note or Memorandum),— 

(a) in column relating to the “description of instrument”, for the words “Twenty rupees”, wherever 

occurring the words “Two hundred rupees” shall be substituted ; 

(b) in clause (a), in the column relating to the “proper stamp duty”, for the words “One rupees” the 

words “Ten rupees” shall be substituted ; 

(c) in clause (b), in the column relating to the “proper stamp duty”, for the words and figure “seventy 
five rupees ; one rupee for every Rs. 10,000”, the words and figure “one thousand rupees ; ten rupees for 
every Rs. 20,000” shall be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 36] 

Amendment of Article 44.— In the said Schedule, in Article 44 (Note of Protest) in the column relating 
to the “proper stamp-duty”, for the words “Three rupees”, the words “Ten rupees” shall be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 37] 

Amendment  of  Article  45.—In the said Schedule, in Article 45 Partition in the column  relating to the 
“proper  stamp-duty”,  for  the  words “five  rupees”,  wherever  occurring  the  words  “Ten rupees” shall  be 
substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 38] 

Amendment of Article 46.— In the said Schedule, in Article 46 (Partnership), — 

300 

(a) in part A, for the word and figure “Rs. 4000”, wherever occurring, the word and figure “Rs. 

10,000” shall be substituted ;  

(b)  in  part  B,  in  the column  relating to, the  "proper stamp  duty", for  the  words and figure  "the 

same duty as a Bond (No. 15) for Rs. 1,000", the Words "one hundred rupees" shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 39] 

Amendment of Article 48.—In the said Schedule, in Article 48 (Power of Attorney), — 

(a) in clause (a), in the column relating the “proper stamp duty”, for the words “Three rupees” the 

word “Ten rupees” shall be substituted ; 

(b) in clause (b), in the column relating to the "proper stamp duty", for the words "Ten rupees", 

the Words "Twenty rupees" shall be substituted. 

(c) in clause (c), in the column relating to the "proper stamp duty", for the word and figure "No. 

23" the Words and figure "No. 23 clause (a)" shall be substituted. 

(d) in clause (ee), in the column relating to the "proper stamp duty", for the word and figure "No. 

23" the Words and figure "No. 23 clause (a)" shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 40] 

Amendment of Article 50.— In the said Schedule, in Article 50 (Protest of bill or note), in the column 
relating  to  the  “proper  stamp-duty”,  for  the  words  “Five  rupees”,  the  words  “ten  rupees”  shall  be 
substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 41] 

Amendment of Article 51.—In the said Schedule, in Article 51 (Protest by the Master of a ship), in the 
column relating to the “proper stamp-duty”, for the words “five rupees”, the words “ten rupees” shall be 
substituted ;  

[Vide Uttar Pradesh Act 22 of 1998, s. 42] 

Amendment of Article 54.—In the said Schedule, in Article 54 (Re-conveyance of Mortgaged Property) 
in the column relating to the “proper stamp-duty”, for the word and figure “No. 23” wherever occurring 
the word and figure “No. 23 clause (a)” shall be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 43] 

Amendment of Article 57.— In the said Schedule, in Article 57 (Security-Bond or Mortgage-Deed), — 

(a) in clause (a), in the column relating to the "description of instrument" for the word and figure 
"Rs. 1000" the word and figure "Rs. 100" and in the column relating to the “proper stamp duty”, for 
the  words and figure  “The  same  duty  as a  Bond (No.  15)  for  the  amount secured” the  words “Ten 
rupees” shall be substituted.  

(b) in clause (b), in the column relating to the "proper stamp duty", for the word and figure "The 

same duty as a Bond (No. 15) for Rs. 1000" the words "One hundred rupees" shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 44] 

Amendment of Article 58.—In the said Schedule, in Article 58 (Settlement) in part A, in the column 
relating to the “proper stamp-duty”, for the words “five rupees” the words “ten rupees” shall be 
substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 45] 

Amendment of Article 60.—In the said Schedule, in Article 60 (Shipping Order), in the column relating 
to the “proper stamp duty”, for the words “Fifty paise” the words “Ten rupees” shall be substituted ; 

[Vide Uttar Pradesh Act 22 of 1998, s. 46] 

301 

 
 
Substitution of Article 61.—In the said Schedule, in Article 61 (Surrender of lease), the following 
Article shall be substituted, namely :—  

“61. SURRENDER OF LEASE 

The  same  duty  as  a  Bond  (No.  15)  for  a 
consideration  of  Rs.  1000  or  the  duty  with  which 
such  lease  is  chargeable  whichever  is  less  ; 
Provided that the duty payable shall be rounded off 
to the next multiple or ten rupees. 

EXEMPTION 

Surrender of lease where such lease is exempted from duty.” 

[Vide Uttar Pradesh Act 22 of 1998, s. 47] 

Amendment of Article 62.—In the said Schedule, in Article 62 (Transfer), — 

(a) for clause (b), following clause shall be substituted, namely:— 

“(b) of debentures, being marketable 
securities 
whether the debenture is liable to duty or not, 

except debentures provided for by section 8 ; 
When the value of the share or the face 
amount of the debentures not exceed Rs. 500 
; 
Where it exceeds Rs. 500 but does not 
exceed 
Rs. 1,000 ; 

And for every rs..500 or ten rupees 
part thereof in excess of Rs: 1,000: 
(b) in clause (c)— 
(i) for sub clause (i), the following sub clause 
shall be substituted namely:- 
“ (i) if the duty on such bond, mortgage Deed 
or policy does not exceed one hundred 
Rupees; 

(ii)- in sub clause (ii) in the column relating 
to the “proper stamp duty” for the words 
“Seventy Five 
rupees” shall be substituted and after the 
proviso the following proviso shall be 
inserted,at the end 
namely:- 
“provided further that the duty payable shall 
be rounded off to the next multiple of ten 
rupees:- 

Ten rupees 

Twenty rupees 

ten rupees 

the duty with which such bond, mortgage-deed 
or policy is chargeable; 
provided that the duty payable shall be 
rounded off to the next multiple of ten rupees;” 

(c) in clause (d), in the column relating to the “proper stamp duty” for the words “ Sixty-seven rupees 

and fifty paise” the words “One hundred ripees” shall be substituted; 

(d) in clause (e), in the column relating to the “proper stamp duty” for the words “ Thirty four rupees 
or  such  smaller  amount  as  may  be  chargeable  under  clauses  (b)  and  (c)  of  this  Article”,  the  words 
“seventy rupees” shall be substituted. 

302 

 
 
 
 
 
 
[Vide Uttar Pradesh Act 22 of 1998, s. 48] 

In the said Schedule, in Article 63(Transfer of lease), in the column relating to the “proper stamp duty” 
for word and figure “No 23” the words and figure No “23 clause(a)” shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 49] 

In the said Schedule, in Article 64(Trust), in part A, in clause (b), in the column relating to the “proper 
stamp duty” for the words “Three rupees” the words “Ten rupees” shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 50] 

In the said Schedule, in Article 65(Warrant of goods), in the column relating to the “proper stamp 
duty” for the words “Three rupees” the words “Ten rupees” shall be substituted. 

[Vide Uttar Pradesh Act 22 of 1998, s. 51] 

Amendment  of  Article  3  of  Schedule  1-B  to  Act  no.  2  of  1899.—  In Schedule I-B to the Indian 
Stamp  Act,  1899,  hereinafter  referred  to  as  the  said  Schedule,  in  Article  3  (Adoption-Deed),  in  the 
column relating to the "Proper Stamp Duty" for the words "seventy-five rupees," the words “one hundred 
rupees" shall be substituted. 
[Vide Uttar Pradesh Act 23 of 1988, s. 2] 

Amendment  of  Article  6  of  the  said  Schedule.—In  the  said  Schedule,  in  Article  6  (Agreement 
relating to deposit of title deeds, pawn or pledge), in clause (2), in sub-clause (a), in the column relating to 
the  "Proper  stamp  duty"  for  the  figures  set  out  in  column  1  of  the  table  below,  be  figures  set  out 
respectively against them in column 2 thereof Shall be substituted, namely : 

COLUMN  1 

(Existing figures) 

Rs.   P. 

1   50 

3   00 
4   50 
6   00 

7   50 

9   00 
12   00 

18   75 

37   50 

56   25 

75   00 

112   50 

150   00 

187   50 

225   00 

75   00 

COLUMN  2 
(figures to be substituted) 

Rs.   P. 

3   00 

6   00 
9   00 
12   00 

15   00 

18   00 
24   00 

37   50 

75   00 

112   50 

150   00 

225   00 

300   00 

375   00 

450   00 

150   00 

[Vide Uttar Pradesh Act 23 of 1988, s. 3] 

303 

 
 
 
 
 
Amendment of Article 15 of the said Schedule .— In the said Schedule, in Article 15, (Bond), in 
the column relating to the "Proper stamp duty", for the words set out in column 1 of the table below, the 
words set out respectively against them in Column 2 thereof shall be substituted, namely :— 

                    COLUMN  1                                     
                (Existing words)    

COLUMN  2 
 (Words to be substituted) 

One rupee  
Two rupees and fifty paise  

One rupee and fifty paise 
Three rupees  

Four rupees and seventy-five paise  

Five rupees and fifty paise 

Nine rupees and fifty paise 
Fourteen rupees and twenty-five paise  Sixteen rupees and fifty paise  

Eleven rupees  

Nineteen rupee  
Twenty-three rupees and seventy-five 
paise 
Twenty-eight rupees and fifty paise 

Thirty-three rupees and twenty-five 
paise 
Thirty-eight rupees 

Twenty-two rupees 
Twenty-seven rupees and fifty paise 

Thirty-three rupees 

Thirty-eight rupees and fifty paise 

Forty-four rupees 

Forty-two  rupees  and  seventy-five 
paise 
Forty-seven rupees and fifty paise 

Forty-nine rupees and fifty paise 

Fifty-five rupees 

Twenty-three  rupees  and  seventy-five 
paise 

Twenty-seven 
paise. 

rupees  and 

'fifty 

[Vide Uttar Pradesh Act 23of 1988, s. 4] 
Amendment of Article 23 of the said Schedule.— In the said Schedule, in Article 23, (Conveyance), in 
the column relating to the "Proper stamp duty", for the figures set out in column 1 of the table below, the 
figures set out respectively against them in Column 2 thereof shall be substituted, namely :— 

                       Column  1                                       Column  2 

Rs.   P. 

  4   75 

  9   50 

19   00 

28   50 

38   00 

  47   50 

  57   00 

Rs.   P. 

  6   25 

12   50 

25   00 

  37   50 

  50   00 

  62   50 

  75   00 

304 

 
 
 
 
 
 
 
 
 
 
 
  66   50 

  76   00 

85   50 

95   00 

47   50 

  87   50 

100   00 

112   50 

125   00 

  62   50 

[Vide Uttar Pradesh Act 23 of 1988, s. 5] 

Substitution of Article 24 of the said Schedule.— In the said Schedule, for Article 24, (Copy or extract), the 
following Article shall be substituted, namely :— 

Two rupees and twenty-five paise when the copy or 
extract is of an agricultural lease or of a mortgage 
deed or sale-deed of agricultural land ; in any other 
case, five rupees. 
Three rupees, when the copy or extract is of an 
agricultural lease or of a mortgage-deed or sale-deed 
of agricultural land and the value of the subject-matter 
of the original does not exceed one-thousand rupees ; 
in any other case ten rupees. 

“24. Copy or extract certified to be a true 
copy or extract by or by order of any 
public officer and not chargeable under 
the law for the time being in force relating 
to court-fees— 

(i) if the original was not chargeable with 
duty or if the duty with Which it was 
chargeable does not exceed three rupees. 

(ii) in any other case not falling within the 
provisions of section   6-A. 

or 
Exemption 

(a) Copy of any paper which a public 
officer is expressly required by law to 
make or furnish for record in any public 
office or for any public purpose 

(b) Copy of, or extract from, any register 
relating to births, baptisms, naming 
dedications, marriages, divorces, deaths or 
burials." 

[Vide Uttar Pradesh Act 23 of 1988, s. 6] 

In the said Schedule; in Article 48 (Power of Attorney) – 

(a) in clause (b), in the column relating to "Proper stamp duty." for the words "Six rupees" the words 

"Ten rupees" shall be substituted; 

(b) in clause (c), in the column relating to “Proper stamp duty” for the words “Twenty-four rupees" 

the words. "Fifty rupees" shall be, substituted ; 

305 

 
 
  
 
 
 
(c) in clause (d), in the column relating to "Proper stamp duty" for the words "Forty-eight rupees" the 

words "One hundred rupees" shall be substituted ; 

(d) In clause (f), in the column relating to "Proper stamp duty” for the word “Six rupees" the words 

"Ten rupees" shall be substituted ; 

[Vide Uttar Pradesh Act 23 of 1988, s. 7] 

Amendment of Schedule 1-B to Act no. II of 1899.—In Schedule I-B to the Indian Stamp Act, 1899— 

(a) in Article 15 (Bond), in the column relating to the "Proper Stamp Duty", for the words set out in 
column 1 of the table below, the words set out respectively against them in column 2 of the table below, 
shall be substituted, namely : 

                    COLUMN  1                                     COLUMN  2 

                 (Existing words)                         (Words to be substitute 

Fifty paise 

Two rupees 

One rupee 

Two rupees and fifty paise 

Four rupees and twenty-five paise 

Four rupees and seventy five paise  

Eight rupees and fifty paise  

Nine rupees and fifty paise  

Fourteen rupees and twenty five paise 

Twelve rupees and seventy-five paise  

Nineteen rupees 

Seventeen rupees  

Twenty-three rupees and seventy five paise.  

Twenty-one rupees and twenty-five paise 

Twenty-eight rupees and fifty paise 

Twenty-five rupees and fifty paise  

Twenty-nine rupees and seventy-
five paise  

Thirty-three  rupees  and  twenty  five 
paise  

Thirty-four rupees 

Thirty eight rupees  

Thirty-eight  rupees  and  twenty-
five paise 

Forty-two rupees and fifty paise  

Twenty-one  rupees  and  twenty-
five paise 

Forty-two rupees and seventy-five paise 

Forty-seven rupees and fifty paise  

Twenty-three  rupees  and  seventy-  five 
paise. 

 (b) in Article 23 (Conveyance), in the column relating to "Proper Stamp Duty", for the figures set out 
in column 1 of the table below, the figures set out respectively again them in column 2 of the table below, 
shall be substituted, namely :— 

                    COLUMN  1                                     COLUMN  2 

                 (Existing figures)                         ( figures to be substituted) 

Rs.   P. 

  4   00 

  8   50 

17   00 

Rs.   P. 

  4   75 

  9   50 

19   00 

306 

 
 
 
               
25   50 

34   00 

42   50 

51   00 

59   50 

68   00 

76   50 

85   00 

42   50 

28   50 

38   00 

47   50 

57   00 

66   50 

76   00 

85   50 

95   00 

47   50 

[Vide Uttar Pradesh Act 32 of 1985, s. 2] 

Uttar Pradesh 

Insertion of new article 38A.—In Schedule I-B to the Indian Stamp Act, 1899 after article 38, the 

following article shall be inserted, namely:-- 

“38-A.  Licence relating to arms or ammunitions, that is to say, document evidencing the licence or 
renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959 (Act No. 
54 of 1959),-- 

(A) Licence relating to following arms: 
(i) Revolvers or Pistols 
(ii) Rifles 
(iii) DBBL Weapons 
(iv) SBBL Weapons 
(v) ML Weapons 

(b)  Licence  relating  to  arms  or  ammunitions  on 
following  Forms  as  set  out  in  Schedule  III  to  the  Arms 
Rules, 1962: 
(i) Form XI 
(ii) Form XII 
(iii) Form XIII 
(iv) Form XIV 
(c) Renewal of licence relating to following arms: 
(i) Revolvers or Pistols 
(ii) Rifles 
(iii) DBBL Weapons 
(iv) SBBL Weapons 
(v) ML Weapons 
(d) Renewal of licence relating to arms or ammunitions on 
following  Forms  as  set  out  in  Schedule  III  to  the  Arms 
Rules, 1962: 
(i) Form XI 
(ii) Form XII 
(iii) Form XIII 
(iv) Form XIV 

[Vide Uttar Pradesh Act 23 of 1998, s. 2] 

Two thousand rupees 
One thousand five hundred rupees 
One thousand rupees 
One thousand rupees 
Two hundred rupees 

Ten thousand rupees 
Ten thousand rupees 
Five thousand rupees 
Three thousand rupees 

One thousand rupees 
Seven hundred fifty rupees 
Five hundred rupees 
Five hundred rupees  
Five hundred rupees 

Three thousand rupees 
Three thousand rupees 
Two thousand rupees 
One thousand rupees. 

307 

 
 
 
 
 
 
SCHEDULE II.—[Enactments repealed.] Rep. by the Repealing and Amending Act, 1914 (10 of 1914),      
s. 3 and the Second Schedule. 

_ 

308 

 
 
